4th Edition May 2020 (Amended June 2021) UNIFORM CHART OF

UNIFORM CHARTOF ACCOUNTSFOR LOCAL GOVERNMENTS IN GEORGIA

May 2020 (Amended June 2021)

As required by the Georgia General Assembly (O.C.G.A. §36-81-3(e))

Adopted and approved by:Georgia Department of Community Affairs

Georgia Department of Audits and Accounts

Prepared in cooperation with:Association County Commissioners of Georgia (ACCG) and Georgia Municipal Association (GMA), with assistance from

the Carl Vinson Institute of Government at the University of Georgia

4th Edition

UCOA Fourth Edition – May 2020 (Amended June 2021)

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Table of Contents Part I. Introduction Page Number

Background 2

Process of Developing the Uniform Chart of Accounts 3

Document Overview 3

GASB Statement 34 (June 1999) 5

Amending, Changing, or Updating this Chart 5

Fourth Edition Adoption (May 2020) 7

Amendment 4.1 Information (November 2020) 9

Amendment 4.2 Information (June 2021) 12

Table 1: Account Coding Structure 15

Table 2: Account Coding Examples 16

Part II. Account Classifications Overview

Fund Classifications 17

Account Classifications

Governmental Fund Types 18

Proprietary Fund Types 18

Fiduciary Fund Types 19

Statements of Position Account Classifications

11 – Assets and Deferred Outflows of Resources 20

12 – Liabilities and Deferred Inflows of Resources 22

13 – Net Position 24

Classifications – Inflows of Resources

31 – Taxes 25

32 – Licenses and Permits 26

33 – Intergovernmental Revenues 27

34 – Charges for Services 28

35 – Fines and Forfeitures 31

36 – Investment Income 31

37 – Contributions and Donations from Private Sources 31

38 – Miscellaneous Revenue 32

39 – Other Financing Sources 32

Classifications – Outflows of Resources 33

Cost Allocation 33

Table 3: Indirect Cost Allocation – Sample Journal Entries 34

Function and Activity Classifications

1000 – General Government 35

2000 – Judicial 35

3000 – Public Safety 36

4000 – Public Works 38

5000 – Health and Welfare 39

6000 – Culture/Recreation 40

7000 – Housing and Development 41

8000 – Debt Service 42

9000 – Other Financing Uses 42

Object Classifications

51 – Personal Services and Employee Benefits 43

52 – Purchased/Contracted Services 43

53 – Supplies 44

54 – Capital Outlays 44

55 – Interfund/Inter-Departmental Charges 44

56 – Depreciation and Amortization 45

57 – Other Costs 45



62 – Special Items 45

63 – Extraordinary Items 45


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Part III. Account Classifications Details

Fund Classification Descriptions 46

Governmental Funds

100 – General Fund 46

200 – Special Revenue Funds 46

300 – Capital Projects Funds 48

400 – Debt Service Funds 49

450 – Permanent Funds 49

Proprietary Funds

500 – Enterprise Funds 50

600 – Internal Service Funds 52

Fiduciary Funds

700 – Trust and Custodial Funds 52

Statements of Position – Account Descriptions

11 – Assets and Deferred Outflows of Resources 54

12 – Liabilities and Deferred Inflows of Resources 60

13 – Net Position 65

Inflows of Resources – Classification Descriptions

31 – Taxes 68

32 – Licenses and Permits 73

33 – Intergovernmental Revenues 77

34 – Charges for Services 80

35 – Fines and Forfeitures 86

36 – Investment Income 88

37 – Contributions and Donations from Private Sources 89

38 – Miscellaneous Revenue 90

39 – Other Financing Sources 91

Outflows of Resources – Classification Descriptions

1000 – General Government 92

2000 – Judicial 96

3000 – Public Safety 98

4000 – Public Works 105

5000 – Health and Welfare 109

6000 – Culture/Recreation 113

7000 – Housing and Development 116



Object Classifications – Classification Descriptions

51 – Personal Services and Employee Benefits 120

52 – Purchased/Contracted Services 121

53 – Supplies 124

54 – Capital Outlays 126

55 – Interfund/Inter-Departmental Charges 127

56 – Depreciation and Amortization 127

57 – Other Costs 128



62 – Special Items 130

63 – Extraordinary Items 130

Appendix A: Common Uses of Balance Sheet Accounts 132

Appendix B: Classifications of Government-Wide Non-Capital Net Position 138

Appendix C: GASB Statement #34 – Revenue Classifications 145


1

UNIFORM CHART OF ACCOUNTS

FOR LOCAL GOVERNMENTS IN GEORGIA

PART I. INTRODUCTION

In 1997, the Georgia General Assembly passed the Local Government Uniform Chart of Accounts and

Reporting Act (originally HB 491, OCGA §36-81-3(e)). It called for the Georgia Department of

Community Affairs (DCA) to develop a uniform chart of accounts for all local governments in the state.

The chart of accounts contained in this document is fully compliant with generally accepted accounting

principles (GAAP) and initially was approved by the Georgia Department of Audits and Accounts (State

Auditor) and adopted by the Board of Community Affairs in December 1998.

Beginning in fiscal years ending in 2001, local governments in the state must have adopted and used this

uniform chart in their accounting records, audited financial statements, including Comprehensive Annual

Financial Reports (CAFRs), and reports to state agencies. They also are required to classify their

transactions in conformity with the fund, balance sheet, revenue, and expenditure classification descriptions

contained in this chart. While local government accounting records must reflect these account

classifications, more detailed sub-accounts can be used as long as they roll up into accounts specified in this

document.

Although DCA references the uniform chart of accounts numbering system when requesting information

(such as in the annual Report of Local Government Finances), local governments are not required to use it

in their accounting systems. As local governments develop new accounting systems, however, they are

encouraged to adopt this numbering system. Since DCA will use these account numbers and descriptions to

format its requests for financial data and information, using this chart of accounts for accounting purposes

will facilitate local governments’ financial reporting.

All cities, counties, and consolidated governments in the state, including their component units, are required

to adhere to the provisions of this chart of accounts. This chart is not intended to impose an additional level

of accounting requirements on component units where state agency–mandated charts of accounts already

exist (e.g., boards of education, county boards of health). These other charts are by reference incorporated

into this document.

The list of account titles used in this chart is not comprehensive or exhaustive. Local governments should

supplement these classifications as necessary to provide information for policy and management purposes.

This chart does not, for instance, include specific detailed revenue and expense classifications for utilities,

transportation systems, airports, hospitals, and numerous other activities commonly accounted for in

proprietary funds. In these cases, local governments are expected to adhere to the financial reporting and

accounting requirements of the appropriate regulatory agencies or professional associations. For example,

electric and n a t u r a l gas utilities may conform to requirements of the Federal Energy Regulatory

Commission (FERC) and water and sewer utilities to pronouncements of the National Association of

Regulatory Utility Commissioners (NARUC). However, the chart does include accounts necessary to allow

local governments to use this chart to account for these proprietary-type activities.

While this chart of accounts requires local governments to account for and report on the use of financial

resources in a consistent and uniform format, it does not specify how local government operations are

organized and managed. How local governments organize and manage their operations is appropriately the

responsibility of local policymakers (e.g., expenditure accounts focus on function and activities rather than

departments). The purpose of this chart is to provide a uniform format for local government financial


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reporting and accounting, allowing state agencies to collect more reliable and meaningful financial data and

information from local governments in the state. It is also the hope of DCA officials and the State Auditor

that the chart will prove to be a useful resource for local government policymakers and managers on matters

related to budgeting, accounting, and financial reporting.

The chart will require periodic revisions to incorporate changes in GAAP or state law or to address errors

and omissions. To facilitate this process, any revisions to the uniform chart of accounts will be posted to

DCA’s website with instructions regarding which page(s) should be replaced with updated pages in the

chart. Also, a full explanation of such changes will be provided, with citations to the applicable changes in

state law, Governmental Accounting Standards Board (GASB) statements, or other circumstances

precipitating the change. These changes will be maintained on the DCA website in chronological order for

ongoing reference purposes.

Background

All local governments prepare and submit reports of their financial position and operations to various state

agencies. Most local governments are required to have annual audits prepared of their financial affairs and

transactions of all their funds and activities and to submit those audits either annually or biennially to the

state auditor [OCGA §36-81-7(a)]. They also are required to submit financial information and other data to

the Department of Community Affairs. Examples include an annual report of their finances (revenues,

expenditures, assets, and debts of all funds [OCGA §36-81-8(b)(1)(A)]) and the rate of taxation for the

hotel/motel tax and the amounts collected and expended (OCGA §48-13-56).

Historically, most local governments in Georgia have developed their own accounting and financial

reporting systems that adhere to GAAP as prescribed by the GASB. Nevertheless, considerable variation

existed from one jurisdiction to another in how financial information and data were presented in annual

audits and reported to DCA. This variation in approaches to financial reporting limited the utility of local

government reports. It also made it difficult for local governments interested in comparing their financial

and service delivery situations to make valid and useful comparisons—a complaint registered periodically

with DCA by local government officials from around the state.

Policymakers in Georgia recognized for some time the need for a local government uniform chart of

accounts. It was discussed in various committees of the General Assembly since the mid-1970s. More

recently, it was raised in the deliberations of the Georgia Future Communities Commission (GFCC). The

Commission was created by a Joint Resolution (H.R. 324) of the Georgia General Assembly in 1995. Its

membership was appointed by the Speaker of the House, Lieutenant Governor, Association County

Commissioners of Georgia, Georgia Municipal Association, County Officer’s Association, and Georgia

Chamber of Commerce and included local government officials, state legislators, and business leaders. The

Commission was created to “examine governmental, social, and economic issues confronting local

governments” and “to develop specific proposals to ensure that all of Georgia’s local governments become

catalysts for economic prosperity.”

As one of its “guiding principles,” the Commission expressed an interest in “encouraging accountable,

responsive, and understandable local government and cost effective, financially sound service delivery

systems.” In its review of local government service delivery and financing, the Commission noted how

difficult it is “in the absence of a standard chart of accounts” to compare revenues and expenditures from

one jurisdiction to another and for state and local officials and citizens to make meaningful judgments about

local government operations and finances. The Commission included a proposal for a uniform chart of

accounts in its initial set of recommendations developed for the General Assembly in 1996, believing that a

uniform chart would contribute in a significant way to this important principle—more accountable,

responsive, and understandable local government (GFCC 1998: pp. 4, 5, and 13).


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Process of Developing the Uniform Chart of Accounts

In requiring DCA to take responsibility for developing the uniform chart of accounts, the General Assembly

was clear about its intent to improve local government financial management practice “while maintaining,

preserving, and encouraging the principle of home rule over local matters (HB 491).” DCA designed and

initiated a process that systematically solicited the input and advice of local government officials from

around the state. A Uniform Chart of Accounts Advisory Committee was established in the summer of

1997. It was composed of city and county officials; staff from DCA, the State Auditor’s Office, and the

University of Georgia; and representatives from the Municipal Electric Authority of Georgia (MEAG),

Municipal Gas Authority of Georgia (MGAG), and Wachovia Bank. The Advisory Committee created three

technical task forces to explore various issues related to the general chart of accounts, fund structure, and

cost allocation. The Advisory Committee and the three task forces met periodically throughout the fall and

winter, with the Advisory Committee finalizing its recommendations at its last meeting in Macon in April

1998.

DCA contracted with the Carl Vinson Institute of Government at the University of Georgia to assist in

preparing this uniform chart of accounts document. The Illustrative Chart of Accounts contained in

Appendix C of the GAAFR (“Blue Book”) was used as a base or foundation (GFOA 1994: pp. 361–410)

and was revised to reflect the unique organizational, legal, and policy context of this state as well as the

recommendations of the Uniform Chart of Accounts Advisory Committee. A DCA work group composed

of city and county officials and representatives from the Association County Commissioners of Georgia

(ACCG), the Georgia Municipal Association (GMA), the Georgia Government Finance Officers

Association (GGFOA), and the Georgia Society of Certified Public Accountants (GSCPA) reviewed drafts

of the document, ensuring the continued input of local officials throughout the drafting process. Staff from

the State Auditor’s Office and DCA also reviewed drafts of the document throughout the summer of 1998.

In August, a draft was made available for review by the ACCG and GMA membership, and a two-day work

session involving city and county finance officers/directors was held in Macon. As required by the Georgia

Administrative Procedures Act, a final draft document was distributed for review and comment in

November and a public hearing was held on December 2, 1998. The Uniform Chart of Accounts for Local

Governments in Georgia was approved by the State Auditor and subsequently adopted by the Board of

Community Affairs in December 1998.

In 1999, DCA sponsored a series of statewide workshops to expose the first edition to local government

representatives. Based upon the feedback received from these workshops, in late 1999 and early 2000, DCA

revised the chart to incorporate the suggestions from these local governments. That revision was approved

by the State Auditor and was adopted by the Board of Community Affairs in March 2001.

Later in 2001, in response to the GASB issuance of GASB Statement No. 34, Basic Financial Statements—

and Management’s Discussion and Analysis—State and Local Governments (GASBS 34), DCA contracted

with a consultant with expertise in GASBS 34, to revise the chart (see discussion that follows) to

incorporate the provisions of this statement.

Document Overview

This document contains a uniform chart of accounts for local governments in Georgia. It was modeled after

the Government Finance Officers Association’s (GFOA’s) Illustrative Chart of Accounts contained in

Appendix C of the Blue Book. Like GFOA’s Illustrative Chart, it includes only accounts used in accounting

and financial reporting and is divided into two major sections: a Summary of Account Classifications and

Account Descriptions. Both sections follow the same general format, including fund structure, balance

sheet accounts, revenues and other financing sources, and expenditures and other financing uses, including

function, activity, and object classifications. Appendix A contains a figure summarizing common uses of

balance sheet accounts.


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In developing this document, deviations from the Blue Book’s illustrative chart of accounts have been

incorporated when necessary to reflect laws and policies of the state, the intent of the Local Government

Uniform Chart of Accounts and Reporting Act (HB 491), and the perspectives of Georgia finance

professionals and local officials. Other account descriptions in this chart have been derived from the sources

listed at the end of this Introduction and from selected Georgia cities’ and counties’ charts of accounts.

As noted earlier, in an effort to solicit local input, DCA created a Uniform Chart of Accounts Advisory

Committee composed primarily of local government officials. Its recommendations contributed

significantly to the content of this document. The Committee focused its attention on the fund structure,

cost allocation and indirect costs, and the numbering system and account coding scheme.

Fund Structure—The Advisory Committee was sensitive to the state’s interest in comparability and

recognized the value of requiring that local governments consistently account for some activities in

specified funds. Thus, while this chart gives local governments some latitude in the use of funds, it requires

that selected governmental activities be accounted for in specific funds. For example, water and sewer, solid

waste, and various utilities must be accounted for in enterprise funds and law libraries, confiscated assets,

and E-911 in special revenue funds (see Part II for a complete list of required funds). The use of these funds

is not limited to the activities specified in this chart. Local governments can choose to account for other

activities in these fund types as well.

Cost Allocation and Indirect Costs—Since salaries and benefits are a major cost of local government,

consistent allocation of these costs is important for achieving comparable cost data for localities in this

state. This chart therefore requires all local governments to charge salaries and benefits directly to the

various functions, activities, and departments receiving the benefit.

Allocation of indirect costs also has significant implications for understanding and comparing the cost of

local government service delivery. The 2001 edition of this chart required all local governments with

reported expenditures/expenses totaling $10 million or more to allocate general fund administrative costs

within the general fund and to all other funds within the reporting entity. However, GASB Statement 34

requires governments that allocate indirect costs in their day-to-day accounting records to break them out

and report them in a separate column in the government-wide financial statements. Therefore, this chart of

accounts no longer requires local governments to allocate indirect costs.

Numbering System/Account Code—The Advisory Committee recommended a numbering system and an

account coding structure that is based on the numbering system in GFOA’s Illustrative Chart. Table 1,

which follows, summarizes the account coding system used in this chart of accounts, which closely follows

the Committee’s recommended system. The structure includes a 13-digit account code, which involves 3

digits for the fund classification; 4 digits for the function and activity; 2 digits for the account class; and 4

digits for the balance sheet accounts, revenue sources, or expenditure objects. Additional digits for

department are optional and can be added to expenditure and revenue accounts as desired. Table 1 identifies

the numbers of the major categories: fund codes (100–999); balance sheet—assets (11), liabilities (12), and

equities (13); revenues (31–39); expenditures (51–61); and functions (1000–9999). Table 2 provides coding

examples for specific balance sheet, revenue, and expenditure transactions.

In GFOA’s Illustrative Chart, the numbering system was intended primarily for reference. While local

governments are not required to use the specific account numbers included in this chart, they are required to

classify their financial transactions in a manner consistent with the account descriptions (more detailed sub-

accounts can be used as long as they roll up to the accounts used here). Note, however, that financial reports

submitted to DCA and other state agencies must be consistent with this uniform chart of accounts. Because

the annual Report of Local Government Finances includes not only the account names but also the account

numbers, incorporating the account numbers in this chart into your accounting system will greatly facilitate

the completion of this report.


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GASB Statement 34 (June 1999)

Although GASBS 34 primarily changed annual reporting under GAAP, it also changed some of the

day-to- day accounting for governments.

Classification of Net Position—At the government-wide financial reporting level, GASBS 34

requires governments to classify net position into the following three categories:

1. Net investment in capital assets

2. Restricted

3. Unrestricted

Appendix B of this chart provides guidance classifying non-capital net position as either

restricted or unrestricted.

Classification of Revenues—The GASB classifies all revenues into four types (i.e., types a, b, c, and

d). GASBS 34 further classifies these types as either program revenues or general revenues. These

classifications are required for government-wide reporting in accordance with GAAP. Appendix C

classifies revenues within the GASBS 34 classification scheme and provides this cross-referencing for

all program revenues.

Amending, Changing, or Updating this Chart

This uniform chart of accounts will require amendments from time to time to accommodate new

GASB pronouncements, changes in state policy, and municipal and county experiences

implementing it. Any substantive changes to this chart will be made in a manner consistent with the

rule-making process required by the Georgia Administrative Procedures Act. They will require the

collaborative efforts of state and local government representatives (including the Association County

Commissioners of Georgia, Georgia Municipal Association, Georgia Government Finance Officers

Association) as well as professional organizations such as the Georgia Society of CPAs and others.

All changes must be approved by the State Auditor and adopted by the Board of Community Affairs.

Feedback and recommendations were solicited from local government finance stakeholders throughout

2019 and representatives from DCA, DOAA, GMA, ACCG, and CVIOG convened at the Department of

Community Affairs in November 2019 to review and recommend updates for the Fourth Edition of the

Uniform Chart of Accounts. Following review by the State Auditor, the Board of Community Affairs

approved recommended updates in May 2020, and a subsequent amendment to address GASB Statement

84 language and special purpose local option sales tax management in November 2020.

Sources Aronson, J. Richard, and Eli Schwartz. Management Policies in Local Government Finance. Fourth

Edition. Washington, D.C.: International City/County Management Association, 1996.

Bland, Robert L. A Revenue Guide for Local Government. Washington, D.C.: International

City Management Association, 1989.

Bland, Robert L., and Irene S. Rubin. Budgeting: A Guide for Local Governments. Washington, D.C.:

International City/County Management Association, 1997.

Clements, Betty J., and J. Devereux Weeks. County and Municipal Revenue Sources in Georgia. Third

Edition. Athens: Carl Vinson Institute of Government, the University of Georgia, 1997.


6

Coleman, Ronny J., and John A. Granito. Managing Fire Services. Second Edition. Washington, D.C.:

International City Management Association, 1988.

Georgia Future Communities Commission (GFCC). A Strategy for Promoting Georgia’s Future

Prosperity. Volume I (draft). Atlanta: GFCC, January 1998.

Glick, Paul E. A Public Manager’s Guide to Government Accounting and Financial Reporting.

Chicago: GFOA, 1990.

Government Finance Officers Association (GFOA). Governmental Accounting, Auditing and

Financial Reporting. Chicago: GFOA, 1994.

Government Finance Officers Association (GFOA). Recommended Practices for State and Local

Governments. Chicago: GFOA, 1995.

Hardy, Paul T., Richard W. Campbell, and Paul E. Glick. Compliance Auditing in Georgia Counties and

Municipalities: A Practical Guide to State Laws for Auditors and Local Government Officials. Athens:

Carl Vinson Institute of Government, the University of Georgia, 1993.

Hudson, Betty J., and Paul T. Hardy, eds. Handbook for Georgia County Commissioners. Fifth

Edition. Athens: Carl Vinson Institute of Government, the University of Georgia, 2010.

Jackson, Edwin L., and Mary E. Stakes. Handbook of Georgia State Agencies. Second Edition. Athens:

Carl Vinson Institute of Government, the University of Georgia, 1988.

Lee, Robert D., Jr., and Ronald W. Johnson. Public Budgeting Systems. Sixth Edition. Gaithersburg,

Md.: Aspen Publication, 1998.

Morton, Jack, and Richard Hawkins. Georgia’s Taxes: A Summary of Major State and Local

Government Taxes. Fourth Edition. Atlanta: Fiscal Research Program, School of Policy Studies,

Georgia State University, 1998.

Peterson, John E., and Dennis R. Strachota, eds. Local Government Finance: Concepts and Practices.

Chicago: Government Finance Officers Association, 1991.

Weeks, J. Devereux, and Paul T. Hardy, eds. Handbook for Georgia Mayors and Councilmembers.

Third Edition. Athens: Carl Vinson Institute of Government, the University of Georgia, 1993.

Acknowledgements

The Uniform Chart of Accounts for Local Governments in Georgia is a collaborative effort, with

individuals from a variety of agencies and entities contributing significant time to best meet the needs

of local government finance officials, changes in the local government financial landscape of Georgia,

and opportunities to increase the effectiveness and transparency in local government financial

management. The Fourth Edition of the UCOA is a result of the efforts of Pam Helton, Kay Love, and

Becky Taylor of the Georgia Municipal Association; Clint Mueller and Bill Twomey of the

Association County Commissioners of Georgia; Jackie Neubert of the Georgia Department of Audits

and Accounts; Wes Clarke, John Hulsey, and Eric McRae of the Carl Vinson Institute of Government;

and Jackson Lilly and Tyler Reinagel of the Georgia Department of Community Affairs. The support

of DCA Commissioner G. Christopher Nunn and State Auditor Greg Griffin were also critical in the

development and release of this Fourth Edition of the UCOA.


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Department of Community Affairs Board

UCOA Fourth Edition Adoption Resolution (May 2020)


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Uniform Chart of Accounts for Local Governments in Georgia

Fourth Edition, Amendment 4.1 (November 2020)

The Fourth Edition of the Uniform Chart of Accounts for Local Governments in Georgia (UCOA),

adopted by the DCA Board in May 2020, requires updates to a) reflect a Government Accounting

Standards Board (GASB) statement on account descriptions; and b) reflect the option of the Transit

SPLOST as a potential revenue stream for local governments, and associated funds and intergovernmental

transfers.

GASB Statement 84 – “Agency” versus “Custodial” Funds

In compliance with Government Accounting Standards Board (GASB) Statement 84, the UCOA

Fourth Edition is amended to replace the terms “Trust and Agency Funds” and “Agency Funds,”

with “Trust and Custodial Funds” and “Custodial Funds,” respectively.

UCOA Amendment 4.1(a): Fund Code Verbiage Update

All references to this Fund Code and Sub-Code are updated throughout the UCOA to reflect this

updated terminology.

Transit SPLOST Accounts

During the 2017-2018 Legislative Session, HB930 established a Transit Special Purpose Local

Option Sales Tax (OCGA 48-8-269.41). Counties within the EPA Clean Air Act “Nonattainment

Areas” are able to propose the tax for a single county; those counties outside of the

“Nonattainment Areas” must propose the tax in conjunction with one or more neighboring

counties. While the context in which a referendum is proposed is distinct, resulting revenue will

be handled the same for accounting and reporting purposes.

In the current Fourth Edition of the UCOA, potential Transit SPLOST revenue is not included.

The Fourth Edition of the UCOA is amended to include three additional sub-fund codes, three

additional revenue sub-accounts, and one expenditure codes to account for Transit SPLOST-

related funds (additions indicated by “*”).

UCOA Amendment 4.1(b): Additional Fund Code

Fund Code Fund Description

200 Special Revenue Funds

*236 Transit SPLOST Fund

UCOA Amendment 4.1(c): Additional Fund Code


300 Capital Projects Fund

*336 Transit SPLOST Fund

UCOA Amendment (d): Additional Revenue Account Classification

Account

Classification

Account Description

31.3000 General Sales and Use Taxes

*31.3600 Transit Special Purpose Local Option Sales Tax


700 Trust and Custodial Funds

710 Custodial Funds


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UCOA Amendment 4.1(e): Additional Intergovernmental Revenue Account Classification

Account

Classification

Account Classification Description

33.7000 Local Government Unit (Specify Unit) Shared Revenues

33.7100 Special Purpose Local Option Sales and Use Taxes

(SPLOST)

*33.7400 Transit Special Purpose Local Option Sales and Use Taxes

(Transit SPLOST)

UCOA Amendment 4.1(f): Additional Interest Revenue Code Classification

Code Classification Code Classification Description

36.1000 Interest Revenues

*36.1350 Transit SPLOST Fund Interest Revenue

UCOA Amendment 4.1(g): Additional Expenditure Sub-Code Classification

Code

Classification

Code Classification Description

4960 Intergovernmental Payments of Shared Sales and Use Tax Revenue

*4961 Intergovernmental Payment of Shared Special Purpose Local Option

Sales Tax (SPLOST)

*4964 Intergovernmental Payment of Shared Transit Special Purpose

Local Option Sales Tax (Transit SPLOST)


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Uniform Chart of Accounts for Local Governments in Georgia

Fourth Edition, Amendment 4.2 (June 2021)

In accordance with the American Rescue Plan (ARP) Act of 2021, Local Fiscal Recovery Funds

will be made available to local governments in the United States, including municipal, county, and

consolidated governments in Georgia.

The United States Department of the Treasury has provided guidance (May 17, 2021) on the

appropriate handling and accounting of these funds and it is necessary to make an amendment to the

UCOA in order for our state’s local governments to maintain compliance with federal guidance and the

highest level of transparency in the handling of these funds.

Government Fund Types


230 American Rescue Plan (ARP) Act of 2021 Local Fiscal Recovery Funds

Accounts for all Local Fiscal Recovery Funds received by the local government

through the American Rescue Plan (ARP) Act of 2021 (HR1319, 117th Congress;

Public Law No. 117-2). This Special Revenue Fund is reserved exclusively for

the accounting of these recovery funds, in accordance with guidance from the

United States Department of the Treasury.

If a government expends any portion of these ARP proceeds in another fund, the

government must report the ARP revenue in this fund first and then transfer the

proceeds to the appropriate fund with appropriate documentation. Note that,

because of the very specific expenditure, budgeting, and reporting requirements

applicable to ARP Local Fiscal Recovery Funds, all receipts, expenditures, and

inter-fund transfers of these funds should be accounted for in this fund only.

Eligible transfers of ARP funds to other entities (including state and other local

governments) are identified in guidance from the Department of the Treasury

(Federal Register, Vol. 86, No. 93, pp. 26786-26824), and should be handled

through Special Revenue Fund 230.

Special Revenue Fund 230 must be utilized in accordance with Section 603(c) of

ARP Act and guidance from the Department of the Treasury and, barring

additional action by Congress, will remain in the UCOA through December 31,

2026.

Revenue Classifications

33 Intergovernmental Revenue

33.2000 Federal Government Transfers (Non-Grant)

33.2100 American Rescue Plan (ARP) Act of 2021 Local Fiscal Recovery Funds

Local Fiscal Recovery Funds received by the local government through the

American Rescue Plan (ARP) Act of 2021. This classification is to include any

ARP funds received via intergovernmental transfer from State of Georgia or

other local government entity, but not to include any non-ARP federal funds

received

Revenue from Classification 33.2100 must be used in accordance with Section

603(c) of ARP Act and guidance from the Department of the Treasury and,

barring additional action by Congress, will remain in the UCOA through

December 31, 2026.


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Table 1: Account Coding Structure

Description Fund Department

(Optional)

Fund and

Activity

Account

Class

Statement of Position Accounts,

Revenue Sources, and Expenditure

Objects

Fund Codes

General 100

Special Revenue 200–299

Capital Projects 300–399

Debt Service 400–449

Permanent 450–499

Enterprise 500–599

Internal Service 600–699

Trust and Custodial 700–799

Statement of Position—Assets and Deferred Outflows of Resources

Current Assets 11 1000–4999

Non-current Assets 11 5000–5999

Restricted Assets 11 6000–6999

Capital Assets 11 7000–7999

Other Assets 11 8000–8999

Deferred Outflows of Resources 11 9000–9999

Statement of Position—Liabilities and Deferred Inflows of Resources

Current Liabilities 12 1000–4999

Non-current Liabilities 12 5000–6999

Liabilities Payable from Restricted Assets 12 7000–8999

Deferred Inflows of Resources 12 9000–9999

Statement of Position—Equities

Net Position 13 3000–3999

Fund Balance 13 5100–5999

Inflows of Resources

Taxes XX 31 1000–9999

Licenses and Permits XX 32 1000–9999

Intergovernmental XX 33 1000–9999

Charges for Services XX 34 1000–9999

Fines and Forfeitures XX 35 1000–9999

Investment Income XX 36 1000–9999

Contributions and Donations XX 37 1000–9999

Miscellaneous XX 38 1000–9999

Other Financing Sources XX 39 1000–9999

Function

General Government XX 1000

Judicial XX 2000

Public Safety XX 3000

Public Works XX 4000

Health and Welfare XX 5000

Culture/Recreation XX 6000

Housing and Development XX 7000

Debt Service XX 8000

Other Financing Uses XX 9000

Expenditures/Expenses

Personal Services and Employee Benefits 51 1000–9999

Purchased/Contracted Services 52 1000–9999

Supplies 53 1000–9999

Capital Outlays 54 1000–9999

Inter-fund/Interdepartmental Charges 55 1000–9999

Depreciation and Amortization 56 1000–9999

Other Costs 57 1000–9999

Debt Service 58 1000–9999

Other Financing Uses 61 1000–9999


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Table 2: Account Coding Examples

Fund Function Activity Department

(Optional)

Account Class

(Optional)

Balance Sheet Account, Revenue

Source, and Expenditure Object

XXX X XXX XX

(Optional)

XX

(Optional)

XXXX

Balance Sheet

The government accounts for pre-paid items in the electric utility fund

Fund Function Activity Department Account Class Balance Sheet Account, Revenue


510 N/A N/A N/A 11 3800

510-11-3800 (No function, activity, or department)

510 Electric Enterprise Fund

11 Assets

3800 Pre-Paid Items

Revenue

The government receives revenue from the Local Option Sales Tax (LOST)



100 N/A N/A Optional 31 3100

100-31-3100 (No function or activity; department is optional)

100 General Fund

31 Tax Revenue

3100 Local Option Sales Tax (LOST)

Expenditure

The government pays the salary of the police chief



100 3 210 Optional 51 1100

100-3-210-51-1100 (Department is optional)

100 General Fund

3 Public Safety

210 Police Administration

51 Personal Services and Employee Benefits

1100 Regular Employees


17

PART II. ACCOUNT CLASSIFICATIONS OVERVIEW

Fund Classifications Governmental accounting systems should be organized and operated on a fund basis. All of a government’s

individual funds are first classified by category and then by fund type within each category. There are three

categories:

Governmental funds

Used to account for activities primarily supported by taxes, grants, and

similar revenue sources.

Proprietary funds

Used to account for activities that receive significant support from fees

and charges.

Fiduciary funds

Used to account for resources that a government holds as a trustee or

agent on behalf of an outside party that cannot be used to support the

government’s own programs.

As previously discussed, generally accepted accounting principles (GAAP) require governments to use

governmental fund types for their general government operations and proprietary fund types to account for

their business-type activities. However, GAAP allow considerable flexibility in this area. Therefore, some

governments account for certain activities in governmental fund types, and other governments account

for the same activities in proprietary fund types. This inconsistency greatly contributes to the

incomparability of data regarding the cost of service delivery and operations.

A major objective of the Local Government Uniform Chart of Accounts and Reporting Act (HB 491) is

obtaining financial information and data that allow for meaningful comparisons among local governments in

the state. Consequently, this chart of accounts requires that local governments use enterprise funds to account

for certain specific activities (e.g., electric, natural gas, cable television, water and sewer, hospitals, solid

waste, airports, etc.) and special revenue funds for other specific activities (e.g., law libraries, confiscated

assets, E-911, grants, special districts, hotel/motel tax, etc.). The use of enterprise and special revenue

funds is not limited to these activities. Local governments may choose to account for other activities in

these fund types as well.

The three categories listed above are divided into the following fund types and individual funds. Governments

must use each individual fund included in this chart of accounts, if applicable.


18

Governmental Fund Types 100 General Fund


205 Law Library Fund

210 Confiscated Assets Fund

212 County Drug Abuse Treatment and Education Fund

215 Emergency 911 Telephone Fund

220 Grant Fund(s) (Required if the fund’s expenditures exceed 2% of the general

fund’s expenditures, otherwise use is optional)

230 American Rescue Plan (ARP) Act of 2021 Local Fiscal Recovery Funds

235 Transportation special district local option sales and use tax (TSPLOST) 25%

discretionary fund (Only for use in Regional/Multi-County TSPLOST1)

236 Transit special purpose local option sales and use tax (Transit SPLOST)

250 Multiple Grant Fund

270 Special District Fund(s) (e.g., Fire or Recreation District)

275 Hotel/Motel Excise Tax Fund

280 Rental Motor Vehicle Excise Tax Fund

300 Capital Projects Funds

310 General Obligation Bond Fund

320 Special Purpose Local Option Sales Tax (SPLOST) Fund

330 Homestead Option Sales Tax (HOST) Fund

335 Transportation Special District Local Option Sales Tax (TSPLOST) Fund

336 Transit special purpose local option sales and use tax (Transit SPLOST)

340 Grant Fund

350 Local Resources Fund

360 Revenue Bond Fund

400 Debt Service Funds

410 General Obligation Bonds Fund

420 Revenue Bonds Fund

430 Special Purpose Local Option Sales Tax (SPLOST) Fund

450 Permanent Funds

Proprietary Fund Types 500 Enterprise Funds

505 Water and Sewer Fund

510 Electric Fund

515 Natural Gas Fund

520 Combined Utility Fund

525 Cable Television Fund

530 Hospital Fund

535 Nursing Home Fund

540 Solid Waste Fund (Collection, Recycling, and/or Disposal)

545 Mass Transit Fund

550 Airport Fund

555 Special Facilities Fund

560 Stormwater Fund

570 Telecommunications (Broadband) Fund

600 Internal Service Funds


19

Fiduciary Fund Types 700 Trust and Custodial Funds

710 Custodial Funds

715 Clerk of Superior Court Fund

720 Clerk of Probate Court Fund

725 Clerk of State Court Fund

730 Sheriff’s Fund

735 Recorder’s Court Fund

740 Tax Commissioner’s Fund

745 Municipal Court Fund

750 Magistrate Court Fund

760 Other Post-Employment Benefits (OPEB) Fund

770 Trust Funds

775 Pension Trust Fund

780 Other Post-Employment Benefits (OPEB) Trust Fund

785 Private Purpose Trust Fund

790 Special Purpose Tax Funds (SPLOST, TSPLOST, Transit SPLOST, etc.)


20

Statements of Position Account Classifications The following is a summary of accounts typically used for the governmental fund balance sheet, the

government-wide statement of net position, and the proprietary fund statement of net position. Detailed

descriptions of these balance sheet accounts are presented in the Account Descriptions Section (following this

section). Local governments are not required to use every account listed but may include more detail as

desired. However, the accounts needed to complete any state report, most specifically the Report of Local

Government Finances, must be used and may not be changed and/or combined. The accounts designated

with an asterisk () represent the minimum required level of detail for DCA reporting purposes,

specifically the Report of Local Government Finance (RLGF), due from each local government within six

months of the conclusion of the fiscal year. However, other state and federal reporting requirements as well

as the financial information needs of local government administrators and elected officials will necessitate

greater detail.

Certain valuation accounts that carry credit balances are included among the assets in this list because

they are presented with the assets in a balance sheet. For example, the allowance for uncollectible

delinquent taxes account appears among the assets, even though it is not an asset, because on the balance

sheet the account reduces the amount of reported delinquent taxes receivable to indicate the estimated

collectible portion.

11.0000 ASSETS AND DEFERRED OUTFLOWS OF RESOURCES

11.1000 Current Assets

11.1100 Cash (Including cash equivalents)

11.1110 Cash in Bank

11.1160 Petty Cash

11.1180 Change Fund

11.1200 Cash with Fiscal Agent

11.1300 Investments – Current

11.1400 Interest Receivable – Investments

11.1500 Taxes Receivable – Current

11.1510 Allowance for Uncollectible Current Taxes (Credit)

11.1600 Taxes Receivable – Delinquent

11.1610 Allowance for Uncollectible Delinquent Taxes (Credit)

11.1700 Interest and Penalties Receivable – Taxes

11.1710 Allowance for Uncollectible Interest and Penalties (Credit)

11.1800 Tax Liens Receivable

11.1810 Allowance for Uncollectible Tax Liens (Credit)

11.1900 Accounts Receivable

11.1930 Allowance for Uncollectible Accounts Receivable (Credit)

11.2100 Unbilled Accounts Receivable

11.2110 Allowance for Uncollectible Un-Billed Accounts Receivable (Credit)

11.2200 Special Assessments Receivable – Current

11.2230 Allowance for Uncollectible Current Special Assessments (Credit)

11.2300 Special Assessments Receivable – Non-Current

11.2330 Allowance for Uncollectible Non-Current Special Assessments (Credit)

11.2400 Special Assessments Receivable – Delinquent

11.2430 Allowance for Uncollectible Delinquent Special Assessments (Credit)

11.2500 Special Assessment Liens Receivable

11.2510 Allowance for Uncollectible Special Assessment Liens (Credit)

11.2600 Interest Receivable – Special Assessments

11.2630 Allowance for Uncollectible Special Assessment Interest (Credit)


21

11.2700 Intergovernmental Receivable

11.2800 Notes Receivable

11.2830 Allowance for Uncollectible Notes (Credit)

11.2900 Rents Receivable

11.2930 Allowance for Uncollectible Rent (Credit)

11.3000 Pledged Receivable

11.3010 Allowance for Uncollectible Pledged Receivable (Credit)

11.3020 Residual Interest in Excess Receivable Collections

11.3100 Due from Other Funds - _____________ Fund

11.3200 Inter-fund Receivable - _____________ Fund

11.3300 Advances to Other Funds - _____________ Fund

11.3500 Advances to Employees

11.3600 Inventories – Materials and Supplies

11.3700 Inventories – Stores for Resale

11.3800 Prepaid Items

11.3900 Unamortized Premiums on Investments

11.4100 Unamortized Discounts on Investments (Credit)

11.5000 Non-Current Assets

11.5100 Receivables – Non-Current

11.5200 Investments – Long-Term

11.6000 Restricted Assets

11.6100 Cash

11.6200 Investments

11.6300 Customer Deposits

11.7000 Capital Assets

11.7100 Sites

11.7200 Site Improvements

11.7210 Accumulated Depreciation – Site Improvements (Credit)

11.7300 Infrastructure

11.7310 Accumulated Depreciation – Infrastructure (Credit)

11.7400 Buildings/Building Improvements

11.7410 Accumulated Depreciation – Buildings/Building Improvements (Credit)

11.7500 Machinery and Equipment

11.7510 Accumulated Depreciation – Machinery and Equipment (Credit)

11.7600 Construction in Progress

11.7850 Works of Art and Historical Treasures

11.7860 Accumulated Depreciation on Works of Art and Historical Treasures

11.7900 Intangible Assets

11.7910 Accumulated Amortization – Intangible Assets

11.7950 Other Capital Assets (Non-depreciable)

11.8000 Other Assets

11.8100 Investments – Joint Venture

11.9000 Deferred Outflows of Resources

11.9100 Deferred Charge on Refunding

11.9200 Deferred Outflow of Resources (___________________)


22

12.0000 LIABILITIES AND DEFERRED INFLOWS OF RESOURCES

12.1000 Current Liabilities

12.1100 Accounts Payable

12.1200 Salaries and Wages Payable

12.1300 Payroll Deductions Payable

12.1400 Employer’s Share of Employee Benefits – Current

12.1450 Termination Benefits Payable – Current

12.1500 Claims and Judgments Payable

12.1600 Contracts Payable

12.1700 Retainage Payable

12.1800 Intergovernmental Payable

12.1900 Due to Other Funds - ____________ Fund

12.2100 Interfund Payable - ____________ Fund

12.2200 Matured Bonds Payable

12.2300 Matured Interest Payable

12.2400 Accrued Interest Payable

12.2500 Unearned Revenue

12.2600 Deposits Payable

12.2700 Notes Payable – Current

12.2800 Bonds Payable – Current

12.2820 General Obligation Bonds Payable

12.2840 Special Assessment Debt Payable w/ Government Commitment

12.2860 Revenue Bonds Payable

12.2880 Other Bonds Payable

12.3000 Pledged Revenues Payable

12.3010 Excess Collections of Purchased Receivables Payable

12.3020 Repurchase of Receivables Obligations Payable

12.3100 Capital Leases Payable – Current

12.3200 Closure and Post-Closure Care Costs – Current

12.3400 Pollution Remediation Obligation – Current

12.3600 Other Current Liabilities

12.5000 Non-Current Liabilities

12.5100 Advances from Other Funds - ________________ Fund

12.5200 Employer’s Share of Employee Benefits – Non-Current

12.5250 Termination Benefits Payable – Non-Current

12.5260 Net Other Post-Employment Benefits Obligation

12.5265 Net Pension Obligation

12.5300 Notes Payable – Non-Current

12.5400 Capital Leases Payable – Non-Current

12.5500 Deferred Compensation Benefits Payable

12.5600 Bonds Payable – Non-Current

12.5620 General Obligation Bonds Payable

12.5640 Special Assessment Debt with Government Commitment


12.5680 Other Bonds Payable

12.5700 Unamortized Charge – Refunding Bonds (Debit or Credit Balance)

12.5800 Unamortized Premiums on Bonds

12.5900 Unamortized Discounts on Bonds (Debit)

12.6000 Arbitrage Payable – Non-Current

12.6100 Closure and Post-Closure Care Costs – Non-Current


23

12.6400 Pollution Remediation Obligation – Non-Current

12.6500 Pledged Revenues Payable – Non-Current

12.6510 Excess Collections of Purchased Receivables Payable – Non-Current

12.6520 Repurchase of Receivables Obligation Payable – Non-Current

12.6600 Other Non-Current Liabilities

12.7000 Liabilities Payable from Restricted Assets

12.7100 Customer Deposits Payable


12.7300 Accrued Interest Payable

12.7400 Excess OPEB Assets Due to Employers (OPEB Custodial Fund Account)

12.9000 Deferred Inflows of Resources

12.9100 Unavailable Revenue

12.9200 Deferred Charge on Refunding

12.9300 Deferred Inflows of Resources


24

13.0000 NET POSITION

13.3000 Net Position (Proprietary Fund and Fiduciary Fund Types Only)

13.3100 Net Investments in Capital Assets

13.3200 Restricted for _______________

13.3250 Restricted by Enabling Legislation

13.3260 Restricted for Permanent Endowment/Principal – Expendable

13.3270 Restricted for Permanent Endowment/Principal – Non-Expendable

13.3300 Held in Trust for Pension Benefits

13.3400 Unrestricted

13.5000 Fund Balance (Governmental Fund Types only)

13.5100 Fund Balance – Non-spendable

13.5110 Fund Balance – Non-spendable – Not in Spendable Form –

Inventories and Prepaid Items

13.5120 Fund Balance – Non-spendable – Not in Spendable Form –

________________________

13.5130 Fund Balance – Non-spendable – Required to Maintain Intact –

Endowments

13.5140 Fund Balance – Non-spendable – Required to Maintain Intact –

________________________

13.5200 Fund Balance – Restricted

13.5300 Fund Balance – Committed

13.5400 Fund Balance – Assigned

13.5500 Fund Balance – Un-Assigned


25

Classifications – Inflows of Resources Government revenues are classified by fund, type, and source. The following classifications include

revenues commonly found in a local government’s funds. This revenue list is intended to provide a

logically structured and reasonably complete revenue classification that can be adapted to meet the

managerial and reporting needs of Georgia local governments. Local governments are not required to use

every account listed, but may choose to include more detail as needed. However, the accounts designated with

an asterisk () represent the required level of detail for DCA reporting purposes and should not be changed

and/or combined.

31 TAXES

31.1000 General Property Taxes

31.1100 Real Property – Current Year

31.1110 Public Utility

31.1120 Timber

31.1190 Other

31.1200 Real Property – Prior Year

31.1300 Personal Property – Current Year

31.1310 Motor Vehicle

31.1314 TAVT Administrative Fee Withholding (1%) (County/Consolidated Only)

31.1315 Motor Vehicle Title Ad Valorem Tax Fee (TAVT)

31.1316 Alternative Ad Valorem Tax (AAVT)

31.1320 Mobile Home

31.1330 MARTA

31.1340 Intangibles (Recording Tax)

31.1350 Railroad Equipment

31.1390 Other

31.1400 Personal Property – Prior Year

31.1500 Property Not on Digest

31.1600 Real Estate Transfer (Intangible)

31.1700 Franchise Taxes

31.1710 Electric

31.1720 Water

31.1730 Natural Gas

31.1740 Sanitation

31.1750 Television Cable

31.1760 Telephone

31.1790 Other Franchise Taxes

31.3000 General Sales and Use Taxes

31.3100 Local Option Sales and Use Taxes (LOST)

31.3200 Special Purpose Local Option Sales and Use Taxes (SPLOST)

31.3300 Homestead Option Sales and Use Taxes (HOST)

31.3400 Transportation Special District Local Option Sales and Use Taxes

(TSPLOST 1 – Regional/Multi-County)

31.3500 Transportation Special District Local Option Sales and Use Taxes

(TSPLOST 2 – Single-County/County-Specific)

31.3600 Transit Special Purpose Local Option Sales Tax (Transit SPLOST)

31.3900 Other General Sales and Use Taxes (No Selective/Excise Sales and Use Taxes)


26

31.4000 Selective Sales and Use Taxes

31.4100 Hotel-Motel Excise Tax

31.4200 Beer/Wine Alcoholic Beverage Excise Tax

31.4250 Distilled Spirit Alcoholic Beverage Excise Tax

31.4300 Mixed Drink Excise Tax

31.4400 Rental Motor Vehicle Excise Tax

31.4500 Energy Excise Tax

31.4600 Consumer Fireworks Excise Tax (5%)

31.4900 Other Selective Sales and Use Taxes

31.6000 Business Taxes

31.6100 Business and Occupation Taxes

31.6200 Insurance Premium Taxes

31.6300 Financial Institutions Taxes

31.8000 Other Taxes

31.9000 Penalties and Interest on Delinquent Taxes

31.9100 General Property

31.9110 Real Property

31.9120 Personal Property

31.9200 Selective Sales and Use Taxes

31.9400 Business Taxes

31.9500 Fieri Facias (Fi Fa)

31.9900 Other Penalties and Interest on Delinquent Taxes

32 LICENSES AND PERMITS

32.1000 Business Licenses

32.1100 Alcoholic Beverages

32.1110 Beer – On-Premise Consumption

32.1115 Beer – Retail Sales

32.1120 Wine – On-Premise Consumption

32.1125 Wine – Retail Sales

32.1130 Liquor/Distilled Spirits – On-Premise Consumption

32.1135 Liquor/Distilled Spirits – Retail Sales

32.1140 On-Premise Pouring License

32.1150 Brew Pub

32.1160 Winery

32.1170 Special Event/Catering

32.1180 Distillery

32.1200 General Business License

32.1210 Real Estate

32.1220 Insurance

32.1290 Other General Business License Fees

32.1900 Other Business License Fees


27

32.2000 Non-Business Licenses and Permits

32.2200 Buildings and Signs

32.2210 Zoning and Land-Use

32.2220 House Moving

32.2230 Sign

32.2300 Motor Vehicle Operators

32.2400 Marriage Licenses

32.2500 Animal Licenses

32.2900 Other Non-Business Licenses and Permits

32.2910 Weapons Carry License (WCL)/Concealed Carry License

32.2920 Blasting Fee

32.2930 Street Maintenance Decals

32.2990 Other

32.3000 Regulatory Fees

32.3100 Building Structures and Equipment (Building Permits)

32.3110 Protective Inspection Administration

32.3120 Building Inspection

32.3130 Plumbing Inspection

32.3140 Electrical Inspection

32.3150 Natural Gas Inspection

32.3160 Air Conditioning Inspection

32.3170 Boiler Inspection

32.3180 Elevator Inspection

32.3200 Entertainment

32.3300 Short-Term Vacation Rental (STVR) Application and Registration

32.3900 Other

32.4000 Penalties and Interest on Delinquent Licenses and Permits

32.4100 Business License Penalty

32.4200 Sign Permit Penalty

32.4300 Late Tag Penalty

32.4400 Interest on Business Licenses

32.4500 Other Penalties and Interest

33 INTERGOVERNMENTAL REVENUES

33.1000 Federal Government Grants

33.1100 Operating – Categorical

33.1110 Direct

33.1150 Indirect

33.1200 Operating – Non-Categorical

33.1210 Direct

33.1250 Indirect

33.1300 Capital

33.1310 Direct

33.1350 Indirect

33.2000 Federal Government Transfers (Non-Grant)

33.2100 American Rescue Plan (ARP) Act of 2021 Fiscal Recovery Funds

33.3000 Federal Government Payments in Lieu of Taxes (PILOT)


28

33.4000 State Government Grants

33.4100 Operating – Categorical

33.4110 Direct

33.4150 Indirect

33.4200 Operating – Non-Categorical

33.4210 Direct

33.4250 Indirect

33.4300 Capital

33.4310 Direct

33.4350 Indirect

33.5000 State Government Payments in Lieu of Taxes (PILOT)

33.5200 Forest Land Protection Grants

33.6000 Local Government Unit (Specify Unit) Grants

33.7000 Local Government Unit (Specify Unit) Shared Revenues

33.7100 Special Purpose Local Option Sales Tax (SPLOST)

33.7400 Transit Special Purpose Local Option Sales Tax (Transit SPLOST)

33.8000 Local Government Unit (Specify Unit) Payments in Lieu of Taxes (PILOT)

34 CHARGES FOR SERVICES

34.1000 General Government

34.1100 Court Costs, Fees, and Charges

34.1110 Bond Administration

34.1120 Probation Fee

34.1130 Drug Testing Fee

34.1190 Other Court Costs, Fees, and Charges

34.1200 Recording of Legal Instruments

34.1300 Planning and Development Fees and Charges

34.1310 Plat Reduction Fee

34.1320 Impact Fees

34.1321 Impact Fees for Facilities

34.1322 Impact Fees for Other Services

34.1390 Other Planning and Development Fees and Charges

34.1400 Printing and Duplicating Services

34.1500 Data Processing

34.1600 Motor Vehicle Tag Collection Fees

34.1610 Motor Vehicle Title Fee

34.1700 Indirect Cost Allocations

34.1750 Internal Service Fund Charges

34.1800 Risk Financing Premiums

34.1900 Other General Government Charges for Services

34.1910 Election Qualifying Fee

34.1920 Advertising Fee

34.1930 Sale of Maps and Publications

34.1940 Commissions on Tax Collections


29

34.2000 Public Safety

34.2100 Special Police Services

34.2110 ID Card Fees

34.2120 Accident Reports

34.2130 False Alarms

34.2200 Special Fire Protection Services

34.2210 False Alarms

34.2300 Detention and Correction Services

34.2310 Fingerprinting Fee

34.2320 Inmate Medical Fee

34.2330 Prisoner Housing Fee

34.2500 E-911 Charges

34.2510 E-911 Prepaid Cellular

34.2600 Ambulance Fees

34.2900 Other Public Safety Fees

34.3000 Streets and Public Improvements

34.3100 Street, Sidewalk, and Curb Repairs

34.3200 Special Assessments

34.3210 Capital Improvement

34.3220 Services

34.3300 State Road Maintenance Fees

34.3900 Other Streets and Public Improvement Fees

34.4000 Utilities/Enterprise

34.4100 Sanitation

34.4110 Refuse Collection Charges

34.4120 Sale of Waste and Sludge

34.4130 Sale of Recycled Materials

34.4150 Landfill Use Fees

34.4160 Solid Waste Recycling Fees

34.4190 Other Sanitation Charges

34.4200 Water/Sewerage

34.4210 Water Charges

34.4255 Sewerage Charges

34.4260 Stormwater Utility Charges

34.4300 Electric

34.4310 Electric Charges

34.4400 Natural Gas

34.4410 Natural Gas Charges

34.4500 Telephone

34.4510 Telephone Charges


34.4610 Television Cable Charges


30

34.5000 Other/Enterprise

34.5200 Golf Course

34.5210 Golf Course Charges

34.5300 Airport

34.5310 Airport Charges

34.5400 Parking

34.5410 Parking Charges

34.5500 Transit

34.5510 Passenger Fares

34.5600 Telecommunication (Broadband)

34.5610 Telecommunication (Broadband) Charges

34.6000 Other Fees

34.6100 Animal Control and Shelter Fees


34.6200 Divorcing Parents Fees


34.6300 Child Support Fees


34.6400 Background Check Fees


34.6500 Substance Abuse Treatment Fees


34.6900 Other Fees

34.7000 Culture and Recreation

34.7100 Library Use Fees

34.7200 Activity Fees

34.7300 Event Admission Fees

34.7400 Exhibit Admission Fees

34.7500 Program Fees

34.7600 Periodical Subscription Fees

34.7700 Tuition Charges

34.7900 Other Culture and Recreation Fees and Charges

34.9000 Other Charges for Services

34.9100 Cemetery Fees

34.9300 Bad Check Fees

34.9900 Other Charges for Services


31

35 FINES AND FORFEITURES

35.1000 Fines and Forfeitures

35.1100 Court

35.1110 Superior Court

35.1114 Accountability Courts

35.1115 Drug Court

35.1116 DUI Court

35.1117 Mental Health Court

35.1118 Veterans Court

35.1119 Family Court

35.1120 State Court

35.1130 Magistrate Court

35.1140 Recorder’s Court

35.1150 Probate Court (County Only)

35.1160 Juvenile Court

35.1170 Municipal Court

35.1200 Bonds

35.1300 Confiscation

35.1320 Cash Confiscation

35.1340 Other Confiscation/Escheats

35.1360 Proceeds from Sale of Confiscated Property

35.1400 Additional Penalty Assessments

35.1410 Additional Penalties - Substance Abuse Violations

35.1500 Library Fines

35.1900 Other

35.1910 Overweight Assessments

36 INVESTMENT INCOME

36.1000 Interest Revenues

36.1100 SPLOST Fund Interest Revenue

36.1200 TSPLOST 1 (Regional/Multi-County) Fund Interest Revenue

36.1300 TSPLOST 2 (Single-County/County-Specific) Fund Interest Revenue

36.1350 Transit SPLOST Fund Interest Revenue

36.1400 Other Interest Revenue

36.2000 Realized Gain or Loss on Investments

36.3000 Unrealized Gain or Loss on Investments

37 CONTRIBUTIONS AND DONATIONS FROM PRIVATE SOURCES

37.1000 Contributions and Donations from Private Sources


32

38 MISCELLANEOUS REVENUE

38.1000 Rents and Royalties

38.2000 Telephone Commissions

38.3000 Reimbursement for Damaged Property

38.4000 Pension Trust Fund Contributions

38.4100 Employer Contributions

38.4200 Employee Contributions

38.4300 Contributions from Other Sources

38.5000 OPEB Trust Fund Contributions




38.9000 Other Miscellaneous Revenue

39 OTHER FINANCING SOURCES

39.1000 Interfund Transfers In

39.2000 Proceeds of Capital Asset Dispositions

39.2100 Sale of Assets

39.2200 Property Sale

39.3000 General Long-Term Debt Issued

39.3100 General Obligation Bond Issued

39.3200 Special Assessment Debt with Government Commitment Issued

39.3300 Refunding Bond Issued

39.3400 Premiums on Bonds Issued

39.3500 Inception of Capital Leases

39.3600 Special Items

39.3700 Extraordinary Items

39.3800 Capital Contributions


33

Classifications – Outflows of Resources Multiple classification of governmental fund expenditure data is important for both internal and external

management control and accountability. This multiple classification facilitates the collection and analysis of

data in different ways for different purposes (e.g., internal evaluation, external reporting, and

intergovernmental comparison) and in manners that cross fund and organizational lines. The major

accounting classifications of expenditures are by fund category/type, function, activity, department (or

organizational unit), and object class.

Function classifications provide information on the overall purposes or objectives of expenditures. Functions

are group-related activities aimed at accomplishing a major service or regulatory responsibility. Some

governments may want to identify programs that include group activities, operations, or organizational

units directed toward attaining specific purposes or objectives.

Activity classifications are specific and distinguishable services performed by one or more organizational

components of a government to accomplish a function for which the government is responsible (e.g.,

police is an activity within the public safety function).

Department classification of expenditures (organizational unit) is not required by this chart. However, for

most governments, it is essential to maintain accountability in a manner that is consistent with the

government’s organizational structure. A particular organizational unit may be charged with carrying out one

or several activities, which often involve more than one function. Moreover, the same activity/function is

sometimes carried out by more than one organizational unit. To avoid prescribing a local government’s

organizational structure, this chart of accounts does not require governments to use the department

dimension. However, most governments will find it necessary to use the department codes to appropriately

budget and account for their functions and activities.

Object classification of expenditures is based on the types of items purchased or services obtained.

Examples of current operating expenditure object classifications are personal services, supplies, and other

services and charges. Capital outlays and debt service also are major expenditure object classifications.

Cost Allocation This chart does not require local governments to allocate indirect costs as part of the day-to-day accounting

and budgeting process. However, the Solid Waste Management Act of 1990 requires all local governments

to track indirect costs allocable to solid waste activities for inclusion in the annual Solid Waste Management

Survey and Full Cost Report. Neither the chart nor the 1990 Act prescribes a specific method for determining

this cost allocation. Therefore, any reasonable cost allocation methodology is acceptable.

Allocating Indirect Costs. To appropriately allocate indirect costs, an understanding of both direct and

indirect costs is necessary. A direct cost is a cost that a government can assign specifically to a given or

particular service. For example, a clerk who works full-time in the parks and recreation department is a

direct cost of that department.

An indirect cost is a cost that is necessary for the overall functioning of the government that the government

cannot assign directly to one service or department. For example, an accounts payable clerk may process

invoices for every department, but the government might assign this employee to the accounting

department.

Use of Internal Service Funds. While this chart does not require governments to use internal service

funds, these funds can greatly facilitate a government’s efforts to appropriately assign costs directly to the

functions, activities, and departments benefiting from these costs. For example, a government may choose to

account for the operation of a central maintenance garage (servicing all of the government’s vehicles) in an


34

internal service fund. The costs may then be charged as direct costs to the appropriate accounts as charges

for services, or the costs could be allocated as part of an indirect cost allocation plan. Alternatively, if a

local government operates the central maintenance garage as part of the general fund, the costs could be

allocated as part of an indirect cost allocation plan.

Allocation of Salaries and Benefits. All local governments must charge employees’ salaries and benefits

(e.g., payroll taxes, pension contributions, and employee and workers’ compensation insurance) to the

various functions, activities, and departments (if applicable) receiving the benefits. Governments are

encouraged to charge salaries and benefits directly at the time the government records the payroll.

However, salaries and benefits may be allocated based on an indirect cost plan as discussed previously. For

example, when a single employee serves as both the public works director (i.e., within the general fund)

and the water department director (i.e., within an enterprise fund), the government should allocate this

employee’s salary to both departments based upon the estimated time spent in each department. The

government may decide on an allocation formula/approach at the beginning of the year and then allocate the

costs throughout the year.

Recording the Indirect Cost Allocation. The sample journal entries in Table 3, which follows, illustrate the

appropriate recording of the indirect cost allocation between general fund and the fund receiving the benefits.

Budgeting for Indirect Costs. Georgia budget law does not prescribe the budgetary basis that a local

government must use, and this chart of accounts does not require a specific budgetary basis. However, if

indirect costs are charged to each fund for selected governments, the government must decide whether this

allocation will be included within each of the funds affected by the adopted budget. If the government were

to budget indirect costs and charge the indirect costs to each affected fund, there would be consistency between

the GAAP basis and the budgetary basis. In its annual audited financial report, the government would report

this information on both the GAAP-based operating statement and the budgetary basis operating statement.

However, if the government did not budget the indirect costs, these costs would not be included with the

budgetary basis operating statement. As a result, the government would report a difference between GAAP

and the budgetary basis (since the indirect costs would be recorded in accounting records). The government

would need to reconcile this difference, either on the face of the budgetary basis operating statement or in

the notes to the financial statements.

Table 3: Indirect Cost Allocation

Sample Journal Entries

DR CR

General Fund:

Due from other funds (11.3100) $ XXX.XX

Revenues – Charges for Services – Indirect Cost Allocations (34.1700) $ XXX.XX

Fund Receiving the Benefits:

Expense/Expenditure* - Indirect Cost Allocations (55.1000) $ XXX.XX

Due to General Fund (12.1900) $ XXX.XX

*This amount would be charged to the appropriate function, activity, and department, as applicable


35

Function and Activity Classifications Code Classification

1000 GENERAL GOVERNMENT

1100 Legislative

1110 Governing Body

1120 Legislative Committees and Special Bodies

1130 Clerk of Council/Commission

1300 Executive

1310 Mayor/Commission Chairperson

1320 Chief Executive (Manager or Administrator)

1330 Clerk – Administration

1400 Elections

1500 General Administration

1510 Financial Administration

1511 General Supervision

1512 Accounting

1513 Budget

1514 Tax Administration

1515 Treasury

1516 Licensing

1517 Purchasing

1518 Debt Administration

1530 Law

1535 Data Processing/MIS

1540 Human Resources

1545 Tax Commissioner (Constitutional Officer)

1550 Tax Assessor

1555 Risk Management

1560 Internal Audit

1565 General Government Buildings and Physical Plant

1570 Public Information

1575 General Engineering

1580 Records Management

1590 Customer Service

1595 General Administration Fees

Code Classification

2000 JUDICIAL

2100 Judicial Administration

2150 Superior Court

2160 Accountability Courts

2161 Drug Court

2162 DUI Court

2163 Mental Health Court

2164 Veterans Court

2165 Family Court


36

2180 Clerk of Superior Court (Constitutional Officer)

2200 District Attorney

2300 State Court

2400 Magistrate Court

2450 Probate Court

2500 Recorder’s Court

2600 Juvenile Court

2650 Municipal Court

2700 Grand Jury

2750 Law Library

2800 Public Defender

Code Classification

3000 PUBLIC SAFETY

3100 Public Safety Administration

3200 Police

3210 Police Administration

3220 Crime Control and Investigation

3221 Criminal Investigation

3222 Vice Control

3223 Patrol

3224 Records and Identification

3225 Youth Investigation and Control

3226 Custody of Prisoners

3227 Custody of Property

3228 Crime Laboratory

3230 Traffic Control

3231 Motor Vehicle Inspection and Regulation

3240 Police Training

3250 Special Detail Services

3260 Police Stations and Buildings

3270 Dispatcher

3280 Medical Services

3285 Public Relations

3290 Other Police Administration

3300 Sheriff (Constitutional Officer)

3310 Law Enforcement Administration

3320 Crime Control and Investigation

3321 Criminal Investigation

3322 Vice Control

3323 Uniform Patrol

3324 Records and Identification

3325 Youth Investigation and Control

3326 Jail Operations

3327 Custody of Property

3328 Crime Laboratory

3330 Traffic Control

3340 Training


37

3350 Special Detail Services

3355 Sheriff’s Office and Buildings (Facilities)

3360 Court Services


3380 Dispatcher

3385 Public Relations

3390 Other Sheriff

3400 Corrections

3410 Correctional Administration

3420 Adult Correctional Institutions

3430 Juvenile Correctional Institutions

3440 Delinquents in Other Institutions

3450 Adult Probation and Parole

3460 Juvenile Probation and Parole


3490 Other Corrections

3500 Fire

3510 Fire Administration

3520 Fire Fighting

3530 Fire Prevention

3540 Fire Training

3550 Fire Communications


3570 Fire Stations and Buildings (Facilities)

3590 Other Fire

3600 Emergency Medical Services (EMS)

3610 EMS Administration

3620 EMS Training

3630 EMS Operations


3660 EMS Stations and Buildings (Facilities)

3670 Dispatcher

3690 Other EMS

3700 Coroner/Medical Examiner

3800 E-911

3810 E-911 Emergency Dispatch

3820 E-911 Non-Emergency Dispatch

3900 Other Protection

3910 Animal Control

3920 Emergency Management

3930 Militia and Armories

3940 Examination of Licensed Occupations

3950 Public Scales

3960 Flood Control


38

Code Classification

4000 PUBLIC WORKS

4100 Public Works Administration

4200 Roads, Streets, and Bridges

4210 Roads and Streets Administration

4220 Roadways and Walkways

4221 Paved Streets

4222 Unpaved Streets

4223 Alleys

4224 Sidewalks and Crosswalks

4225 Street Cleaning

4226 Other Maintenance

4230 Bridges, Viaducts, and Grade Separations

4240 Tunnels

4250 Storm Drainage

4260 Street Lighting

4270 Traffic Engineering

4290 Other Roads, Streets, and Bridges

4300 Wastewater

4310 Wastewater Administration

4330 Sewage Collection and Disposal

4331 Sanitary Sewer Maintenance

4332 Sanitary Sewer Cleaning

4333 New Sewer Services

4334 Sewer Lift Stations

4335 Sewage Treatment Plants

4390 Other Wastewater

4400 Water

4410 Water Administration

4420 Water Supply

4430 Water Treatment

4440 Water Distribution

4490 Other Water

4500 Solid Waste and Recycling

4510 Solid Waste and Recycling Administration

4520 Solid Waste Collection

4530 Solid Waste Disposal

4540 Recyclables Collection

4550 Recyclables Operations

4560 Closure and Post-Closure Care

4570 Future Landfill/Cell Development

4580 Public Education

4585 Yard Trimmings Collection and Management

4590 Other Solid Waste and Recycling

4600 Electric


39

4700 Natural Gas

4750 Telecommunications (Broadband)

4800 Cable Television

4900 Maintenance and Shop

4910 Stormwater

4950 Cemetery

4960 Intergovernmental Payments of Shared Sales/Use Tax

4961 Intergovernmental Payment of Shared Special Purpose Local Option Sales

Tax (SPLOST)

4964 Intergovernmental Payment of Shared Transit Special Purpose Local Option

Sales Tax (Transit SPLOST)

4970 Other Public Works

Code Classification

5000 HEALTH AND WELFARE

5100 Health

5110 Public Health Administration

5120 Vital Statistics

5130 Regulation and Inspection

5140 Communicable Disease Control

5141 Tuberculosis

5142 Socially Transmitted Diseases

5143 Rabies and Animal Control

5144 Mosquito Control

5145 Other Communicable Diseases

5150 Maternal and Child Health Services

5151 Maternal and Preschool

5152 School

5160 Adult Health Services

5170 Health Centers and General Clinics

5180 Laboratory

5190 Indigent Medical Care

5195 Buildings and Physical Plant

5400 Welfare

5410 Welfare Administration

5420 Institutional Care

5430 Direct Assistance

5431 General Assistance

5432 Senior Assistance

5433 Aid to Dependent Children

5434 Aid to the Blind

5435 Aid to the Disabled

5436 Other Direct Assistance


40

5440 Intergovernmental Welfare Payments






5446 Other Welfare Assistance

5450 Vendor Welfare Payments

5451 Vendor Medical Payments

5452 Other Vendor Payments

5460 Buildings and Physical Plant

5500 Community Services

5510 Meals on Wheels

5520 Senior Citizens Center

5530 Community Center

5540 Transportation Services

5590 Other Community Services

5600 Public Education

Code Classification

6000 CULTURE/RECREATION

6100 Recreation

6110 Culture/Recreation Administration

6120 Participant Recreation

6121 Supervision

6122 Recreation Centers

6123 Playgrounds

6124 Swimming Pools

6130 Sport Facilities

6149 Other Recreational Facilities

6170 Spectator Recreation

6171 Botanical Gardens

6172 Museums

6173 Art Galleries

6174 Zoos

6180 Special Recreational Facilities

6190 Special Facilities/Other Recreation

6200 Parks

6210 Parks Administration

6220 Park Areas

6230 Parkways and Boulevards

6240 Forestry and Nursery

6250 Park Policing

6260 Park Lighting

6290 Other Parks

6500 Libraries

6510 Library Administration


41

6520 Circulation

6530 Catalog

6540 Reference

6550 Order

6560 Periodicals

6570 Extension

6580 Special Collections

6590 Branch Libraries

6595 Other Libraries

Code Classification

7000 HOUSING AND DEVELOPMENT

7100 Conservation

7110 Conservation Administration

7120 Water Resources

7130 Agricultural Resources

7140 Forest Resources

7150 Mineral Resources

7160 Fish and Game Resources

7190 Other Conservation

7200 Protective Inspection

7210 Protective Inspection Administration

7220 Building Inspection

7230 Plumbing Inspection

7240 Electrical Inspection

7250 Natural Gas Inspection

7260 Air Conditioning Inspection

7270 Boiler Inspection

7280 Elevator Inspection

7290 Other Protective Inspection

7300 Urban Redevelopment and Housing

7310 Urban Redevelopment and Housing Administration

7320 Urban Redevelopment

7321 Redevelopment Administration

7322 Conservation Projects

7323 Rehabilitation Projects

7324 Clearance Projects

7325 Relocation

7330 Public Housing

7340 Other Urban Redevelopment

7400 Planning and Zoning


7420 Code Enforcement

7500 Economic Development and Resources

7510 Economic Development and Resources Administration

7520 Economic Development

7530 Employment Security


42

7540 Tourism

7550 Downtown Development

7560 Enterprise Operations

7561 Mass Transit

7563 Airport

7564 Parking

7565 Special Facilities

7590 Other Economic Development and Resources

7600 Economic Opportunity and Programs

7610 Job Corps

7611 Men’s Urban Training Centers

7612 Women’s Urban Training centers

7613 Rural Conservation Centers

7614 Youth Camps

7620 Youth Work-Training Programs

7621 In-School Projects

7622 Out-of-School Projects

7630 Community Action Programs

7631 Preschool Readiness Instruction

7632 Study Centers

7633 Daycare Centers

7634 Remedial Instruction for Elementary School Students

7635 Family Health Education

7636 Other Community Action Projects

7640 Adult Basic Education

7650 Assistance to Migrant Agricultural Workers and Families

7660 Work Experience Programs for Needy Persons

7670 Job Training

7680 Comprehensive Economic Program

7690 Other Economic Opportunity and Programs

Code Classification

8000 DEBT SERVICE

Code Classification

9000 OTHER FINANCING USES


43

Object Classifications

Code Classification

51 PERSONAL SERVICES AND EMPLOYEE BENEFITS

51.1000 Personal Services – Salaries and Wages

51.1100 Regular Employees

51.1200 Temporary Employees

51.1300 Overtime

51.2000 Personal Services – Employee Benefits

51.2100 Group Insurance

51.2200 Social Security (FICA) Contributions

51.2300 Medicare

51.2400 Retirement Contributions

51.2500 Tuition Reimbursements

51.2600 Unemployment Insurance

51.2700 Workers’ Compensation

51.2800 Termination Benefits

51.2850 OPEB Contribution

51.2900 Other Employee Benefits

52 PURCHASED/CONTRACTED SERVICES

52.1000 Purchased Professional and Technical Services

52.1100 Official/Administrative

52.1200 Professional

52.1300 Technical

52.2000 Purchased – Property Services

52.2100 Cleaning Services

52.2110 Disposal (e.g., Garbage Pickup)

52.2120 Snow Plowing

52.2130 Custodial

52.2140 Lawn Care

52.2200 Repairs and Maintenance

52.2300 Rentals

52.2310 Rental of Land and Buildings

52.2320 Rental of Equipment and Vehicles

52.3000 Other Purchased Services

52.3100 Insurance, Other than Employee Benefits

52.3200 Communications

52.3300 Advertising

52.3400 Printing and Binding

52.3500 Travel

52.3600 Dues and Fees

52.3700 Education and Training

52.3800 Licenses

52.3850 Contract Labor

52.3900 Other Purchased Services


44

53 SUPPLIES

53.1000 Supplies

53.1100 General Supplies and Materials

53.1200 Energy


53.1220 Natural Gas

53.1230 Electricity

53.1240 Bottled Gas

53.1250 Oil

53.1260 Coal

53.1270 Gasoline

53.1300 Food

53.1400 Books and Periodicals

53.1500 Supplies/Inventory Purchased for Resale

53.1510 Water

53.1520 Natural Gas

53.1530 Electricity

53.1540 Telecommunications (Broadband)

53.1550 Garbage Bags

53.1590 Other Supplies/Inventory Purchased for Resale

53.1600 Small Equipment

53.1700 Other Supplies

54 CAPITAL OUTLAYS

54.1000 Property

54.1100 Sites

54.1200 Site Improvements

54.1300 Buildings and Building Improvements

54.1400 Infrastructure

54.2000 Machinery and Equipment

54.2100 Machinery

54.2200 Vehicles

54.2300 Furniture and Fixtures

54.2400 Computers

54.2500 Other Equipment

54.3000 Intangibles

55 INTERFUND/INTER-DEPARTMENTAL CHARGES

55.1000 Indirect Cost Allocations

55.1100 General

55.2000 Self-Funded Insurance

55.2100 Administrative Fees

55.2200 Claims

55.2300 Judgments

55.2400 Allocated Self-Insurance Costs


45

56 DEPRECIATION AND AMORTIZATION

56.1000 Depreciation

56.2000 Amortization

57 OTHER COSTS

57.1000 Intergovernmental

57.2000 Payments to Other Agencies

57.3000 Payments to Others

57.4000 Bad Debts

57.5000 Loss on Disposition of Capital Assets

57.5100 Loss on Impairment of Capital Assets

57.9000 Contingencies

58 DEBT SERVICE

58.1000 Principal

58.1100 Bonds

58.1200 Capital Lease

58.1300 Other Debt

58.2000 Interest

58.2100 Bonds

58.2200 Capital Lease

58.2300 Other Debt

58.3000 Fiscal Agent’s Fees

58.4000 Issuance Costs

58.5000 Advance Refunding Escrow – From Existing Resources

61 OTHER FINANCING USES

61.1000 Interfund Transfers Out - _______________ Fund

61.2000 Transfers out to Component Units

61.3000 Payments to Refunded Bond Escrow Agent – From Debt Issuance

61.5000 Discounts on Bonds Issued

62 SPECIAL ITEMS

63 EXTRAORDINARY ITEMS


46

PART III. ACCOUNT CLASSIFICATIONS DETAILS

The account descriptions in this uniform chart of accounts have been derived from the Illustrative Accounts contained in Appendix E of

GFOA’s Blue Book, the sources listed in the Introduction of this document, and account definitions used in selected Georgia city and county charts

of accounts. Governments must use each individual fund included in this chart of accounts if the government provides the services described

for each fund type.

Fund Classification Descriptions

Governmental Funds

Fund Classification Description

100 General Fund Accounts for all financial resources except those required to be accounted for in another fund.


200 Special Revenue Funds Account for the proceeds of specific revenue sources that are restricted or committed to expenditure for specified

purposes other than debt service or capital projects.

205 Law Library Fund Accounts for county-operated law libraries.

210 Confiscated Assets Fund Accounts for the cash received from either a cash confiscation or cash received from a sale of capital assets acquired from drug

raids.

212 County Drug Abuse

Treatment and Education

Fund

Special revenue fund to account for funds collected pursuant to (OCGA 15-21-100) and restricted expenditures pursuant to

(OCGA 15-21-101 (b) 1 and 2). Additionally, activities of Drug Court Divisions certified by the Judicial Council of Georgia

pursuant to (OCGA 15-1-15) shall be accounted for in this fund.

215 Emergency 911 Telephone

Fund

Accounts for operations of E-911 centers. E-911 centers provide an open channel between citizens and public safety

providers (i.e., police, fire, and medical responders) to efficiently, effectively, and appropriately respond to calls received for

emergency services and non-emergency assistance/information. If a government’s E-911 program is integrated within its

telecommunications activity, they must account for E-911 within the Telecommunications Fund (fund 570).


47

220 Grant Fund(s) Accounts used for certain individual grants. Grants to finance general fund operations, should be accounted for in the general

fund. Grants for major construction projects related to general government operations should accounted for it in fund 340.

Grants for enterprise fund purposes should be accounted for directly in the appropriate enterprise fund.

All other grants with projected expenditures exceeding 2% of the general fund’s budgeted total operating expenditures must be

accounted for here under Grant funds. Some governments adopt grant budgets with fiscal years differing from the government’s

fiscal year. For example, the grant budget period begins on September 1, and ends on August 31 of the following year, while the

government’s fiscal year ends on June 30. In applying the 2% rule, the grant budget period that begins in the government’s fiscal

year would be used (e.g., the grant budget period beginning on September 1 would be used to measure the 2% rule for the

government’s fiscal year beginning July 1).

In some instances a multi-year grant might not meet the 2% rule criterion the first year, but could in the second fiscal year.

Once the criterion is met, the government must continue to report the grant in this fund until the grant is closed.

Required if the fund’s expenditures exceed 2% of the general fund’s expenditures, otherwise use is optional.

230 American Rescue Plan

(ARP) Act of 2021 Local

Fiscal Recovery Funds

Accounts for all Local Fiscal Recovery Funds received by the local government through the American Rescue Plan (ARP) Act of

2021 (HR1319, 117th Congress; Public Law No. 117-2). This Special Revenue Fund is reserved exclusively for the accounting of

these recovery funds, in accordance with guidance from the United States Department of the Treasury.

If a government expends any portion of these ARP proceeds in another fund, the government must report the ARP revenue in this

fund first and then transfer the proceeds to the appropriate fund with appropriate documentation. Note that, because of the very

specific expenditure, budgeting, and reporting requirements applicable to ARP Local Fiscal Recovery Funds, all receipts,

expenditures, and inter-fund transfers of these funds should be accounted for in this fund only.

Eligible transfers of ARP funds to other entities (including state and other local governments) are identified in guidance from the

Department of the Treasury (Federal Register, Vol. 86, No. 93, pp. 26786-26824), and should be handled through Special Revenue

Fund 230.

Special Revenue Fund 230 must be utilized in accordance with Section 603(c) of ARP Act and guidance from the Department of

the Treasury and, barring additional action by Congress, will remain in the UCOA through December 31, 2026.

235 Transportation special

district local option sales

and use tax (TSPLOST)

25% discretionary fund

Accounts for the collection of the discretionary portion of the TSPLOST proceeds and expenditures for transportation

projects that are not capital projects. If the government is expending these funds on a capital transportation project, the

government must report the revenue in this fund first and then transfer the proceeds to fund 335. This fund is applicable only for

local discretionary funds collected under the Regional/Multi-County TSPLOST1.


48

236 Transit Special Purpose

Local Option Sales Tax

(Transit SPLOST)

Account for the collection of Transit SPLOST collections made under authorization of OCGA 48-8-269.41. This account is for

special revenue funds utilized for maintenance and operations of eligible transit-related expenditures. Any capital expenditure

funds are accounted for in Fund 336 (Capital Projects Transit SPLOST Fund). The fund is used for jurisdictions collecting the tax

both as a single county (those inside EPA Non-Attainment Areas) and as a multi-county referendum (those outside EPA Non-

Attainment Areas).

250 Multiple Grant Fund Accounts for all grants not appropriately accounted for in the general fund, capital project funds, or enterprise funds, and not

meeting the 2% rule criterion specified in fund 220. Note that the UCOA does not prohibit the use of Grant funds (220)

to account for grants that do not meet the 2% rule criterion.

270 Special District Fund(s) Accounts for each special taxing district in a separate fund. For example, a county government may provide fire services only in

the unincorporated area of the county and tax only those properties located in the unincorporated area to pay for these services.

These property taxes and the fire services they finance should be accounted for in a separate special district fund.

275 Hotel/Motel Excise Tax

Fund

Accounts for the hotel/motel taxes collected as required by general law. If a government expends the any portion of these tax

proceeds in another fund, the government must report the tax revenue in this fund first and then transfer the proceeds to the

appropriate fund. Note that, because of the very specific expenditure, budgeting, and reporting requirements applicable to the

restricted portion of this tax revenue, expenditures of the restricted portion should be accounted for in this fund only (unless

the funds are being used to finance construction projects or to make debt service payments specifically authorized/required by

state law).

280 Rental Motor Vehicle

Excise Tax Fund

Accounts for rental motor vehicle excise tax collected as allowed by general law. If the government is expending these tax

proceeds in another fund type, the government must report the tax revenue in this fund first and then transfer the proceeds to the

appropriate fund.


300 Capital Projects Funds Capital projects funds are used to account for and report financial resources that are restricted, committed, or assigned to

expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets. If a

government finances a capital project from multiple funding sources, the following rules apply in this order:

1. If general obligation bonds are one of the funding sources, fund 310 must be used for the total financing of the

project.

2. If special purpose local option sales taxes are one of the funding sources (and no general obligation bonds are being

used) fund 320 must be used for the total financing of the project.

3. If transportation special district local option sales taxes (75% approved projects list funds)are one of the funding

sources (and no general obligation bonds or special purpose local option sales taxes are being used) fund 335 must

be used for the total financing of the project.

4. With any other combinations of revenue sources, the primary revenue source in terms of “total project revenues”

defines which fund a government must use.

310 General Obligation Bond Fund Accounts for general obligation bond proceeds to be used for the acquisition and construction of major capital facilities.


49

320 Special Purpose Local Option

Sales Tax (SPLOST) Fund

Accounts for capital projects financed from SPLOST funds. If the government is expending these tax proceeds in an

enterprise fund, the government must report the tax revenue in this fund first and then transfer the proceeds to the enterprise

fund.

330 Homestead Option Sales Tax

(HOST) Fund)

Accounts for HOST proceeds used to replace funds lost as a result of providing for a homestead exemption from county ad

valorem taxes.

335 Transportation Special

District Local Option Sales

Tax (TSPLOST) Fund

Accounts for capital transportation projects financed from TSPLOST 1 (Regional/Multi-County) (OCGA 48-8-240—256) or

TSPLOST 2 (Single-County/County-Specific) (OCGA 48-8-260—269) funds.

336 Transit Special Purpose Local

Option Sales Tax (Transit

SPLOST)


special revenue funds utilized for eligible transit-related capital expenditures. Any maintenance and operations expenditures are

accounted for in Fund 236 (Special Revenue Transit SPLOST Fund). The fund is used for jurisdictions collecting the tax both

as a single county (those inside EPA Non-Attainment Areas) and as a multi-county referendum (those outside EPA Non-

Attainment Areas).

340 Grant Fund Accounts for capital grants used to finance major capital projects. The 2% grant rule (see fund 220) does not apply to this

fund.

350 Local Resources Fund Accounts for capital projects financed from other unrestricted local funds, usually as a result of an operating transfer from

the general fund.

360 Revenue Bond Fund Accounts for revenue bond proceeds to be used for the acquisition and construction of major capital facilities.


400 Debt Service Funds Debt service funds are used to account for and report financial resources that are restricted, committed, or assigned to

expenditure for principal and interest.

410 General Obligation Bonds

Fund

Accounts for property taxes to be used to retire bond principal and to pay interest on general obligation bonds.

420 Revenue Bonds Fund Accounts for user charges to be used to retire bond principal and to pay interest on revenue bonds that are not accounted for

in enterprise funds.



Accounts for SPLOST taxes to be used to retire debt incurred (e.g., bonds or capital leases) to finance SPLOST- approved

projects.

450 Permanent Funds Permanent funds should be used to account for and report resources that are restricted to the extent that only earnings, and not

principal, may be used for purposes that support the reporting government’s programs—that is, for the benefit of the

government or its citizenry.


50

Proprietary Funds


500 Enterprise Funds Enterprise funds may be used to report any activity for which a fee is charged to external users for goods or services. Activities are

required to be reported as enterprise funds if any one of the following criteria is met. Governments should apply each of these criteria

in the context of the activity’s principal revenue sources.

a) The activity is financed with debt that is secured solely by a pledge of the net revenues from fees and charges of the activity.

Debt that is secured by a pledge of net revenues from fees and charges and the full faith and credit of a related primary

government or component unit — even if that government is not expected to make any payments — is not payable solely

from fees and charges of the activity. (Some debt may be secured, in part, by a portion of its own proceeds but should be

considered as payable "solely" from the revenues of the activity).

b) Laws or regulations require that the activity’s costs of providing services, including capital costs (such as depreciation or debt

service), be recovered with fees and charges, rather than with taxes or similar revenues.

c) The pricing policies of the activity establish fees and charges designed to recover its costs, including capital costs (such as

depreciation or debt service).

While there may be other activities for which an enterprise fund would be appropriate, this chart specifically requires local

governments to use the following enterprise funds.

505 Water and Sewer Fund Accounts for government-provided water and sewer services financed by user charges and other revenues. A government may

establish separate funds for water and sewer services.

510 Electric Fund Accounts for government-provided electricity financed by user charges and other revenues.

515 Natural Gas Fund Accounts for government-provided natural gas financed by user charges and other revenues.

520 Combined Utility Fund Accounts for the services of a combined utility operation (e.g., water/sewer and electricity or water/sewer and natural gas)

financed by user charges and other revenues.

525 Cable Television Fund Accounts for government-provided cable television. If a government’s fiber optic program is merged with their cable television

program, they should use fund 570. The government may provide this service directly to customers or may contract for the service but

still collect the revenues for the service.

530 Hospital Fund Accounts for a government-owned or operated hospital (GASB Codification Section Ho5.102).


51

535 Nursing Home Fund Accounts for government-provided nursing home care.

540 Solid Waste Fund

(Collection, Recycling,

and/or Disposal)

Accounts for solid waste management services. All local governments that own and/or operate an open municipal solid waste

or construction and demolition landfill must establish an enterprise fund to account for all solid waste management revenues and

expenditures. All counties with a population of 25,000 and above (at the last census) and all cities with a population of 5,000

and above, that charge fees for any portion of their solid waste management services, must establish enterprise funds to

account for all solid waste management revenues and expenditures. Solid waste management revenues and expenditures should

include those associated with collection, recycling and disposal of solid waste; waste reduction practices; and solid waste public

education efforts.

If the government is in the solid waste business, it must use this fund classification. A government is considered to be in the

solid waste business if it contracts for these services (e.g., collection, recycling, disposal) with a private vendor and the

government has input into the management of the service such as determining the number of pickups per week, whether

the pickup is at the street or the curb or house, etc. If a government’s only solid waste-related activity is the receipt of host fees

from a privately owned landfill, this fund classification need not be used. If a government simply franchises geographic areas

to particular private vendors and has no management input, the government is not in the collection business. If the government

collects any fees from citizens for the contractor as a convenience and simply forwards the fees to the contractor (with or without

an administrative fee deducted), and the government has no control over the services provided, the government is not be

considered in the solid waste business, and therefore is not required to use this fund type.

545 Mass Transit Fund Accounts for government-provided transit service that is generally available and financed by user charges or other revenues. This

classification is intended for larger transit systems and is not to be used for transportation service to specific population groups

(e.g., senior citizens, ride share programs).

550 Airport Fund Accounts for government-operated airports that are financed by user charges and other revenues and that offer commercial service.

Airports that a fixed base operator manages are not required to be classified in this fund classification.


52

555 Special Facilities Fund Accounts for all facilities owned or operated by the government for public gatherings, including: civic centers, government

centers, arts centers, convention centers, trade centers, exposition centers, community centers, conference centers, theaters,

amphitheaters, and museums. They must satisfy one or more of the following criteria:

1 ) Facility is supported primarily by the hotel/motel tax;

2 ) Facility is financed and operated in a manner similar to private business enterprises, where the intent of the governing

body is that the costs (expenses, including depreciation) are financed or recovered primarily through user charges;

3) Governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is

appropriate for capital maintenance, public policy, management control, accountability, or other purposes;

4) Primary use of the facility includes recreational and/or cultural events for which participants are charged a fee for

attendance/admission; and

5) Primary use of the facility includes meetings, conventions, trade shows, and other events for which fees are charged for use of

facility space and which are not intended for attendance solely by the government’s employees.

This definition excludes facilities used primarily for government purposes, such as public meetings, voting precincts, and other

purposes generally benefiting the government’s citizenry. Also, this definition is not meant to include gymnasiums, sports

centers, senior centers, recreation centers, and swimming pools that may be used for events for which the public is charged a

fee or that may rent space for events.

560 Stormwater Fund Accounts for government-provided stormwater management infrastructure and services. Local governments should account for

stormwater investments and services under this fund number if administered as an enterprise (proprietary) fund.

570 Telecommunications

(Broadband) Fund

Accounts for government-sponsored fiber optic/cable systems (i.e., integrated systems, Internet service provider). If a government’s

E-911 program is integrated into their telecommunications program, they must account for it in this fund.


600 Internal Service Funds Account for any activity that provides goods or services to other funds, departments, or agencies of the primary government

and its component units, or to other governments, on a cost-reimbursement basis. Internal service funds should be used only

if the reporting government is the predominant participant in the activity. Otherwise, the activity should be reported as an

enterprise fund.

Fiduciary Funds Fund Classification Description

700 Trust and Custodial Funds Account for assets held in a trustee or agency capacity for others and therefore cannot be used to support the government’s

own programs.

710 Custodial Funds Account for resources held by the reporting government in a purely custodial capacity. Custodial funds typically

involve only the receipt, temporary investment, and remittance of fiduciary resources to individuals, private

organizations, or other governments. Examples include assets the government is holding temporarily for the various courts

and for county constitutional officers.


53

715 Clerk of Superior Court Fund Accounts on a temporary basis for collections from the clerk of the superior court that ultimately are transmitted to the

general fund.

720 Clerk of Probate Court Fund Accounts on a temporary basis for collections from the clerk of the probate court that ultimately are transmitted to the

general fund.

725 Clerk of State Court Fund Account on a temporary basis for collections from the clerk of the state court that ultimately are transmitted to the general

fund.

730 Sheriff’s Fund Accounts on a temporary basis for fees that the sheriff’s office collects and ultimately transmits to the general fund.

735 Recorder’s Court Fund Accounts on a temporary basis for collections from the recorder’s courts that ultimately are transmitted to the general

fund.

740 Tax Commissioner’s Fund Accounts on a temporary basis for taxes collected by the tax commissioner that ultimately are transmitted to the

appropriate taxing body and/or other county funds.

745 Municipal Court Fund Accounts on a temporary basis for fines collected by the municipal court that ultimately are transmitted to the general

fund.

750 Magistrate Court Fund Accounts on a temporary basis for fines collected by the magistrate court that ultimately are transmitted to the general fund.

760 Other Post-Employment

Benefits (OPEB) Fund

Accounts for OPEB plans not required to be accounted for in a trust fund.

770 Trust Funds Account for assets held by a government in a trustee capacity.

775 Pension Trust Fund Account for resources that are required to be held in trust for the members and beneficiaries of defined benefit pension

plans and defined contribution plans.

780 Other Post-Employment

Benefits (OPEB) Trust Fund

Account for resources that are required to be held in trust for other postemployment benefit plans or other employee

benefit plans.

785 Private Purpose Trust Fund Account for all other trust arrangements under which principal and income benefit individuals, private

organizations, or other governments.

790 Special Purpose Tax Funds

(SPLOST, TSPLOST, Transit

SPLOST, etc.)

Custodial fund used by county and consolidated governments while serving as custodian for any special purpose sales/use

taxes awaiting distributed to municipal governments.


54

Statements of Position – Account Descriptions

11 Assets and Deferred Outflows of Resources



11.1100 Cash (Including Cash Equivalents) Currency, coins, checks, money orders, and bankers’ drafts on hand or on deposit with an official or agent designated

as custodian of cash or demand deposits with financial institutions. Cash equivalents are short-term highly liquid

investments including treasury bills, commercial paper, and money market funds.

11.1110 Cash in Bank Demand deposits with financial institutions.

11.1160 Petty Cash Currency and coins set aside to pay small obligations when the issuance of a check is not cost-effective.

11.1180 Change Fund Currency and coins set aside to make change.

11.1200 Cash with Fiscal Agent Deposits with fiscal agents, such as commercial banks, for the payment of matured bonds and interest.

11.1300 Investments – Current Securities expected to be held for less than one year and that generate revenue as interest or dividends.

11.1400 Interest Receivable – Investments The interest receivable on all investments.

11.1500 Taxes Receivable - Current The uncollected portion of taxes that a government has levied, that are due within one year and that are not yet

considered delinquent. Governments would report sales taxes receivable in account 11.2700.

11.1510 Allowance for Uncollectible

Current Taxes (Credit)

That portion of current taxes receivable estimated not to be collectible. The balance in this account is reported as a

deduction from taxes receivable—Current to indicate net current taxes receivable.

11.1600 Taxes Receivable – Delinquent Taxes remaining unpaid on and after the date, on which a penalty for nonpayment attaches. Delinquent taxes

receivable are classified as such until paid, abated, canceled, or converted into tax liens.


Delinquent Taxes (Credit)

That portion of delinquent taxes receivable estimated not to be collectible. The balance in this account is reported as

a deduction from taxes receivable—delinquent to indicate net delinquent taxes receivable.

11.1700 Interest and Penalties Receivable –

Taxes

The uncollected portion of interest and penalties receivable on taxes.


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Interest and Penalties (Credit)

That portion of interest and penalties receivable on taxes estimated not to be collectible. The balance in this account is

reported as a deduction from interest and penalties receivable— taxes to indicate net interest and penalties

receivable—taxes.

11.1800 Tax Liens Receivable Legal claims against property that have been exercised because of nonpayment of delinquent taxes, interest, and

penalties. Amounts accumulated in this account include delinquent taxes, interest and penalties receivable thereon,

and costs of converting delinquent taxes into tax liens.


Tax Liens (Credit)

That portion of tax liens receivable estimated not to be collectible. The balance in this account is reported as a

deduction from tax liens receivable to indicate net tax liens receivable.

11.1900 Accounts Receivable Amounts owed on open accounts from private individuals or organizations for goods and services furnished by a

government (excluding amounts due from other funds or intergovernmental receivables). Although taxes and

special assessments receivable could be considered forms of accounts receivable, they should be recorded and reported

separately in taxes receivable and special assessments receivable accounts.


Accounts Receivable (Credit)

That portion of accounts receivable estimated not to be collectible. The balance in this account is reported as a

deduction from accounts receivable to indicate net accounts receivable.

11.2100 Unbilled Accounts Receivable The estimated amount of accounts receivable for goods and services rendered but not yet billed to customers.


Un-Billed Accounts

Receivable (Credit)

That portion of unbilled accounts receivable estimated not to be collectible. The balance in this account is

reported as a deduction from unbilled accounts receivable to indicate net unbilled accounts receivable.

11.2200 Special Assessments Receivable –

Current

The uncollected portion of special assessments a government unit has levied. This account represents amounts due

within one year and not yet considered delinquent.


Current Special Assessments

(Credit)

That portion of current special assessments receivable estimated not to be collectible. The balance in this account is

reported as a deduction from special assessments receivable— Current to indicate net current special assessments

receivable.


Non-Current

Special assessments that governments have levied but that are not due within one year.


Non-Current Special

Assessments (Credit)

That portion of non-current special assessments receivable estimated not to be collectible. The balance is reported as

a deduction from special assessments receivable—non- current to indicate net non-current special assessments

receivable.


Delinquent

Special assessments remaining unpaid on and after the date to which a government attaches a penalty for nonpayment.


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Delinquent Special

Assessments (Credit)

That portion of delinquent special assessments receivable estimated not to be collectible. The balance in this

account is reported as a deduction from special assessments receivable—delinquent to indicate net delinquent

special assessments receivable.

11.2500 Special Assessment Liens

Receivable

Legal claims that have been exercised against property because of nonpayment of delinquent special assessments,

interest, and penalties. Amounts accumulated in this account include delinquent special assessments, interest and

penalties receivable thereon, and costs of converting delinquent special assessments into special assessment liens.


Special Assessment Liens

(Credit)

That portion of special assessment liens receivable estimated not to be collectible. The balance in this account is

reported as a deduction from special assessment liens receivable to indicate net special assessment liens receivable.

11.2600 Interest Receivable – Special

Assessments

The uncollected portion of interest receivable due on unpaid installments of special assessments.


Special Assessment Interest

(Credit)

That portion of special assessment interest estimated not to be collectible. The balance in the account is reported as a

deduction from interest receivable—special assessments to indicate net special assessment interest receivable.

11.2700 Intergovernmental Receivable Amounts due the reporting government from another government. These amounts may represent

intergovernmental grants, entitlements, or shared revenues or may represent taxes collected for the city government

by the county government, loans, and charges for goods or services rendered by the reporting government for

another government. This account may include the sales taxes that the State of Georgia has collected on behalf of

local governments and not yet remitted.

11.2800 Notes Receivable An unconditional written promise, signed by the maker, to pay a certain sum on demand or at a fixed or

determinable future time either to the bearer or to the order of a person designated therein. For example, a

government sells a piece of property for a note that the maker will repay over several years. This account may include

the use of CDBG resources for mortgage loans.


Notes (Credit)

That portion of notes receivable estimated not to be collectible. The balance in this account is reported as a deduction

from notes receivable to indicate net notes receivable.

11.2900 Rents Receivable Amounts due to the government pursuant to operating leases and rental agreements.


Rent (Credit)

That portion of rent estimated not to be collectible. The balance in this account is reported as a deduction from rent

receivable to indicate net rent receivable.

11.3000 Pledged Receivable Amounts owed to the government that have been pledged as collateral in a collateralized borrowing transaction.


Pledged Receivable (Credit)

The portion of pledged receivable estimated not to be collectible.


57

11.3020 Residual Interest in Excess

Receivable Collections

Amount reflecting a residual right (of the transferor government in a collateralized borrowing arrangement) to

excess collections of pledged receivables.

11.3100 Due from Other Funds - _______

Fund (Specify Fund)

Amounts owed for goods and services rendered to a particular fund by another fund in the government reporting

entity (see account 12.1900).

11.3200 Interfund Receivable - _______

Fund (Specify Fund)

Amounts that are owed, other than charges for goods and services rendered, to a particular fund by another fund

in the government reporting entity and that are due within one year. This amount normally includes short- term

loans between funds (see account 12.2100).

11.3300 Advances to Other Funds -

_______ Fund (Specify Fund)

Amounts that are owed, other than charges for goods and services rendered, to a particular fund by another fund in

the government reporting entity and that are not due within one year. This account normally includes long-term

loans between funds (see account 12.5100).

11.3500 Advances to Employees Amounts employees owe to the government for cash advances (e.g., travel advances).

11.3600 Inventories – Materials and

Supplies

Materials and supplies on hand for future consumption.

11.3700 Inventories – Stores for Resale Goods held for resale rather than for use in operations.

11.3800 Prepaid Items Charges entered in the accounts for benefits not yet received. Prepaid items (e.g., prepaid rent and unexpired

insurance premiums) differ from deferred charges and are regularly recurring costs of operation.

11.3900 Unamortized Premiums on

Investments

The unamortized portion of the excess of the amount paid for securities over their face value (excluding accrued

interest).

11.4100 Unamortized Discounts on

Investments (Credit)

The unamortized portion of the excess of the face value of securities over the amount paid for them (excluding

accrued interest).


11.5000 Non-Current Assets

11.5100 Receivables –

Non-Current

Amounts owed to the government by other third parties that these parties will not repay within one year. For example, if a

government were to sell a piece of land that the purchaser would repay over several years, the non-current portion of the total

receivable would be recorded here.

11.5200 Investments –

Long-Term

Securities and real estate that are held for more than one year and that generate revenue as interest, dividends, rentals, or operating

lease payments. This account does not include real estate used in government operations. This account includes certain securities

(e.g., certificates of deposit) that are classified as deposits in the notes to the financial statements to disclose credit and market risks.


58


11.6000 Restricted Assets

11.6100 Cash Currency, coins, checks, money orders, and bankers’ drafts on hand or on deposit with an official or agent designated as custodian

of cash or demand deposits with financial institutions for restricted assets. Cash equivalents are short-term highly liquid


11.6200 Investments Securities that generate revenue as interest and dividends for restricted assets.

11.6300 Customer Deposits Deposits made by customers as a prerequisite to receiving the goods or services the government provides.


11.7000 Capital Assets

11.7100 Sites Land purchased or otherwise acquired by the government. This account includes costs incurred in

preparing land for use (e.g., razing of structures).

11.7200 Site Improvements Permanent improvements, other than infrastructure (11.7300) and buildings (11.7400), that add value to

land (e.g., fences, retaining walls, pavements).

11.7210 Accumulated Depreciation – Site

Improvements (Credit)

The accumulation of systematic and rational allocations of the estimated cost of using improvements, on a

historical cost basis, over the useful lives of the improvements.

11.7300 Infrastructure Infrastructure that the government built or for which the government assumed title. Examples include

highways, roads, streets, bridges, curbs, gutters, tunnels, and street lights.

11.7310 Accumulated Depreciation –

Infrastructure (Credit)

The accumulation of systematic and rational allocations of the estimated costs of using infrastructure.

11.7400 Buildings/Building Improvements Permanent structures purchased or otherwise acquired by the government and improvements thereon.

This account includes costs incurred in the acquisition of buildings (e.g., broker’s fees).

11.7410 Accumulated Depreciation –

Buildings/Building Improvements (Credit)

The accumulation of systematic and rational allocations of the estimated cost of using buildings, over the

useful lives of the buildings.

11.7500 Machinery and Equipment Tangible property of a permanent nature, other than land or buildings and improvements thereon (e.g.,

machinery, tools, trucks, and furnishings). This account includes costs incurred in the acquisition of

machinery and equipment (e.g., transportation costs).


59

11.7510 Accumulated Depreciation – Machinery

and Equipment (Credit)

The accumulation of systematic and rational allocations of the estimated cost of using machinery and

equipment, on an historical cost basis, over the useful lives of the machinery and equipment.

11.7600 Construction in Progress The cumulative cost of construction undertaken but not yet completed.

11.7850 Works of Art and Historical Treasures The balance of this account represent the cost of individual works of art or a group of original art

works, documents and books with historical or literary significance, and artifacts. The items in this

category have useful lives that are diminished over time.

11.7860 Accumulated Depreciation on Works of

Art and Historical Treasures

The accumulation of systematic and rational allocations of the estimated cost of displaying the

collection of works of art and historical treasures.

11.7900 Intangible Assets Assets having no physical substance, not in monetary form and with no claims or rights to assets in a

monetary form, and that have a life of more than one year.

11.7910 Accumulated Amortization – Intangible

Assets

The accumulation of periodic credits made to record the expiration in the useful life of intangible

assets.

11.7950 Other Capital Assets (Nondepreciable) Capital assets with an indefinite useful life not properly reported in some other category (for example,

easements).


11.8000 Other Assets

11.8100 Investments – Joint Venture Government investments and subsequent allocations of earnings or losses for joint ventures reported using the

equity method of accounting.


11.9000 Deferred Outflows of Resources Outflow of a resource that relates to a future period

11.9100 Deferred Charge on Refunding Unamortized difference between the carrying value of refunded debt and the resources used toward defeasance.

11.9200 Deferred Outflow of Resources (___) Deferred outflows of resources other than deferred charges on re-funding.


60

12 Liabilities and Deferred Inflows of Resources



11.1100 Cash (Including Cash Equivalents) Currency, coins, checks, money orders, and bankers’ drafts on hand or on deposit with an official or agent designated

as custodian of cash or demand deposits with financial institutions. Cash equivalents are short-term highly liquid



12.1000 Current Liabilities

12.1100 Accounts Payable A short-term liability account reflecting amounts owed to private persons or organizations for goods and services a

government receives.

12.1200 Salaries and Wages Payable Amounts owed to employees for salaries and wages earned but that the government has not yet paid.

12.1300 Payroll Deductions Payable Voluntary and non-voluntary deductions from employees’ adjusted gross payroll that the government has not yet

remitted to the receiving third party. Separate accounts may be established for each sub-account.

12.1400 Employer’s Share of Employee

Benefits – Current

Amounts due and payable from current resources to employees for compensated absences and to third parties for

the employer’s share of employee benefits (e.g., Social Security, pension, and employee insurance). Separate

accounts may be established for each sub-account.

12.1450 Termination Benefits Payable –

Current

Liability for benefits owed to terminated employees due within one year.

12.1500 Claims and Judgments Payable Amounts owed as the result of administrative or court decisions, including workers’ compensation, unemployment,

improper arrests, property damage, and condemnation awards.

12.1600 Contracts Payable Amounts due on contracts for goods or services furnished to a government.

12.1700 Retainage Payable Amounts due on construction contracts. Such amounts represent a percentage of the total contract price that is not paid

pending final inspection, the lapse of a specified time, or both.

12.1800 Intergovernmental Payable Amounts owed by the government reporting entity to another government.

12.1900 Due to Other Funds -

_____________ Fund (specify

fund)

Amounts owed for goods and services rendered by a particular fund to another fund in the government reporting entity

(see account 11.3100).


61

12.2100 Interfund Payable - ________

Fund (specify fund)

Amounts that are owed, other than charges for goods and services rendered, by a particular fund to another fund in the

government reporting entity, and that are due within one year (see account 11.3200).

12.2200 Matured Bonds Payable Unpaid bonds that have reached or passed their maturity date

12.2300 Matured Interest Payable Unpaid interest on bonds that have reached or passed their maturity date

12.2400 Accrued Interest Payable Interest costs related to the current period and prior periods, but not due until a later date.

12.2500 Unearned Revenue Amounts for which asset recognition criteria have been met, but for which revenue recognition criteria have not yet

been met. Under the modified accrual basis of accounting, such amounts can be measurable but are not available

for expenditure.

12.2600 Deposits Payable Deposits received from third parties, other than customer deposits (see account 12.7100) for specific purposes, that

the government will subsequently return.

12.2700 Notes Payable – Current The face value of notes generally due within one year, including all tax anticipation and revenue anticipation notes

payable (Ga. Const., Art IX, §5, para 45).

12.2800 Bonds Payable – Current The face value of bonds due within one year, except for deep-discount bonds (e.g., zero-coupon). The accreted

value of deep-discount bonds due within one year should be presented in this account.

12.2820 General Obligation Bonds

Payable

The face value of general obligation bonds due within one year (Ga. Const., Art IX, §5, para 1).

12.2840 Special Assessment Debt

Payable w/ Government

Commitment

The face value of special assessment bonds due within one year when the government is obligated in some manner for

repayment of the bonds.

12.2860 Revenue Bonds Payable The face value of revenue bonds due within one year (OCGA §36-82-64).

12.2880 Other Bonds Payable The face value of bonds that are due within one year and that are to be repaid from specific governmental fund

revenues.

12.3000 Pledged Revenues Payable The liability of the pledging government to be repaid from collections of pledged receivables from a collateralized

transaction. (for government-wide statements and proprietary funds).

12.3010 Excess Collections of

Purchased Receivables

Payable

The amount of excess collections to be remitted to the transferor government from a collateralized borrowing

arrangement.


62

12.3020 Repurchase of Receivables

Obligations Payable

The estimated liability of a transferor government for amounts owed to the transferee related to obligations to

repurchase the receivables or obligations resulting from recourse provisions.

12.3100 Capital Leases Payable – Current Current portion of the discounted present value of total future stipulated payments on lease agreements that were

capitalized (OCGA §36-60-13a).

12.3200 Closure and Post-Closure Care

Costs – Current

The current portion of closure and post-closure care costs for government-owned landfills (GASB Codification

Section L10.109).

12.3400 Pollution Remediation Obligation

– Current

The balance of this account represents the government’s liability for remediation activities to address the current

detrimental effects of existing pollution within the next 12 months.

12.3600 Other Current Liabilities Current portion of liabilities for unfunded pension obligations and similar items. Appropriately descriptive account titles

should be used for such items.


12.5000 Non-Current Liabilities

12.5100 Advances from Other Funds -

____________ Fund (specify

fund)

Amounts that are owed, other than charges for goods and services rendered, by a particular fund to another fund in the

government reporting entity and that are not due within one year.

12.5200 Employer’s Share of Employee

Benefits – Non-Current

Amounts due and payable from future resources to employees for compensated absences and to third parties for the

employer’s share of employee benefits (e.g., Social Security, pension, and employee insurance). Separate accounts

may be established for each sub-account.

12.5250 Termination Benefits Payable –

Non-Current

Liability for benefits owed to terminated employees that are not due within one year.

12.5260 Net Other Post-Employment

Benefits Obligation

The balance of this account represents the difference between the annual actuarially determined OPEB Cost and the

government’s contributions to the plan.

12.5265 Net Pension Obligation The balance of this account represents the difference between the annual actuarially determined Pension Cost and the

government’s contributions to the plan.

12.5300 Notes Payable – Non-Current The face value of notes not due within one year.

12.5400 Capital Leases Payable – Non-

Current

Non-current portion of the discounted present value of total future stipulated payments on lease agreements that

are capitalized (OCGA §36-60-13a).


63

12.5500 Deferred Compensation Benefits

Payable

Amounts held by the government or others on behalf of participants in Internal Revenue Code Section 457 deferred

compensation plans.

12.5600 Bonds Payable – Non-Current The face value of bonds not due within one year, except for deep-discount bonds (e.g., zero-coupon). The accreted

value of deep-discount bonds not due within one year should be presented in this account.

12.5620 General Obligation Bonds

Payable

The face value of general obligation bonds not due within one year (Ga. Const., Art IX, §5, para 1).

12.5640 Special Assessment Debt with

Government Commitment

The face value of special assessment bonds not due within one year when the government is obligated in some

manner for repayment of the bonds.

12.5660 Revenue Bonds Payable The face value of revenue bonds not due within one year (OCGA §36-82-64).

12.5680 Other Bonds Payable The face value of bonds that are not due within one year and that are to be repaid from specific governmental fund

revenues.

12.5700 Unamortized Charge – Refunding

Bonds (Debit or Credit Balance) The unamortized portion of the difference between the reacquisition price and the net carrying amount of debt that

has been refunded in either an advance refunding or current refunding transaction. This account is added to or

deducted from the related debt reported on the balance sheet.

12.5800 Unamortized Premiums on Bonds The unamortized portion of the excess of bond proceeds over their face value (excluding accrued interest and

issuance costs).

12.5900 Unamortized Discounts on Bonds

(Debit)

The unamortized portion of the excess of the face value of bonds over the amount received from their sale (excluding

accrued interest and issuance costs).

12.6000 Arbitrage Payable – Non-Current The long-term portion of the arbitrage due to the United States Treasury Department as required by federal law.

12.6100 Closure and Post-Closure Care

Costs – Non-Current

The long-term portion of closure and post-closure care costs for government-owned landfills (GASB Codification

Section L10.109).

12.6400 Pollution Remediation Obligation

– Non-Current

The balance of this account represents the government’s liability for remediation activities to address the current or

potential detrimental effects of existing pollution not due within the next 12 months.

12.6500 Pledged Revenues Payable – Non-

Current

Non-current portion of the liability of the pledging government to be repaid from collections of pledged receivables

from a collateralized transaction. (for government wide statements and proprietary funds).

12.6510 Excess Collections of

Purchased Receivables

Payable – Non-Current

Non-current portion of the amount of excess collections to be remitted to the transferor government from a

collateralized borrowing arrangement.


64

12.6520 Repurchase of Receivables

Obligation Payable – Non-

Current

Non-current portion of the estimated liability of a transferor government for amounts owed to the transferee

related to obligations to repurchase the receivables or obligations resulting from recourse provisions.

12.6600 Other Non-Current Liabilities Non-current portions of liabilities for items not addressed in above accounts. Appropriately descriptive account titles

should be used for these items.


12.7000 Liabilities Payable from Restricted

Assets

12.7100 Customer Deposits Payable Liability for deposits made by customers as a prerequisite to receiving the goods or services the government provides.

12.7200 Revenue Bonds Payable The face value of revenue bonds due from restricted assets.

12.7300 Accrued Interest Payable Interest costs from restricted assets, related to the current period and prior periods, but not due until a later date.

12.7400 Excess OPEB Assets Due to

Employers (OPEB Custodial Fund

Account)

Account should only be used in a custodial fund.


12.9000 Deferred Inflows of Resources Inflow of a resource that relates to a future period.

12.9100 Unavailable Revenue Amounts under the modified accrual basis of accounting for which asset recognition criteria has been met, but for

which revenue recognition criteria have not yet been met because such amounts are measurable but not available for

expenditures.

12.9200 Deferred Charge on Refunding Unamortized difference between the carrying value of refunded debt and the resources used toward defeasance.

12.9300 Deferred Inflows of Resources Deferred inflows of resources other than deferred charges on re-funding.


65

13 Net Position


13.3000 Net Position (Proprietary Fund and Fiduciary

Fund Types Only)

13.3100 Net Investments in Capital Assets The cost of the capital assets, less accumulated depreciation, less any capital related debt (e.g., bonds,

capital leases).

13.3200 Restricted for _______________ Segregation of a portion of net position when constraints are placed on net position use are either

externally imposed by creditors, grantors, contributors, or laws and regulations of other governments or

imposed by law through constitutional provisions.

13.3250 Restricted by Enabling Legislation Segregation of a portion of net position when constraints placed on net position use are imposed by

enabling legislation.

13.3260 Restricted for Permanent

Endowment/Principal – Expendable

13.3270 Restricted for Permanent

Endowment/Principal – Non-Expendable

13.3300 Held in Trust for Pension Benefits The difference between the assets and liabilities of pension plans reported by the employer or sponsor

government in a pension trust fund.

13.3400 Unrestricted The residual amount of total net position less invested in capital assets net of related debt and restricted net

position.


13.5000 Fund Balance (Governmental Fund

Types only)

13.5100 Fund Balance – Nonspendable

13.5110 Fund Balance –

Nonspendable –

Not in Spendable Form –

Inventories and Prepaid Items

Segregation of a portion of fund balances to indicate that inventories and prepaid items cannot be spent because they

are not in spendable form.


Nonspendable –

Not in Spendable Form –

____________________

Amount cannot be spent because they are not in spendable form. This category typically includes items such as assets

for resale, long-term notes and loans receivable, and advances to other funds. However, if the proceeds from the sale

or collection of these items are restricted, committed, or assigned they should be included in the restricted, committed

or assigned category rather than Nonspendable fund balance.


66


Nonspendable –

Required to Maintain Intact –

Endowments

Segregation of a portion of fund balance to indicate that there is a legal or contractual requirement that the amount be

maintained intact. The corpus of a permanent fund is an example of this situation.


Nonspendable –

Required to Maintain Intact –

_____________________

For other than endowments, a segregation of a portion of fund balance to indicate that there is a legal or contractual

requirement that the amount be maintained intact.

13.5200 Fund Balance – Restricted Portion of fund balance representing amounts that are subject to externally enforceable legal restrictions that include

those externally imposed by creditors, grantors, or laws or regulations of other governments, or imposed by law

through constitutional provisions or enabling legislation. This amount includes resources that will be used to

liquidate encumbrances payable from restricted resources. Stabilization funds (amounts set aside for protection

from emergencies, revenue shortfalls, and budgetary imbalances), if formally set aside for use only upon the

occurrence of specific circumstances, would be classified as restricted. In order to be classified as restricted, the

circumstances in which the stabilization funds can be used must be non-routine and specific, as well as externally

enforceable. Stabilization funds are different from minimum fund balance requirements. Minimum fund balance

policies do not place a limitation on how resources can be spent; therefore, minimum fund balance amounts should

be disclosed in the notes to the financial statements.

13.5300 Fund Balance – Committed Amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the

government’s highest level of decision-making authority should be reported as committed fund balance. Those

committed amounts cannot be used for any other purpose unless the government removes or changes the specified use

by taking the same type of action (for example, legislation, resolution, ordinance) it employed to previously commit

those amounts. The authorization specifying the purposes for which amounts can be used should have the consent

of both the legislative and executive branches of the government, if applicable. Committed fund balance also should

incorporate contractual obligations to the extent that existing resources in the fund have been specifically committed for

use in satisfying those contractual requirements. Committed fund balance would include resources committed to

liquidate encumbrances. If a stabilization arrangement is in place based on internally imposed constraints, and if

circumstances are non-routine and specific in nature, these resources may be committed. The formal action to commit

fund balance must occur prior to the end of the reporting period (even if the precise amount is not known at that time).


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13.5400 Fund Balance – Assigned Amounts that the government intends to use for a specific purpose; the intent shall be expressed by the governing

body or a body to which the governing body has delegated authority. The portion of fund balance that will be used to

balance the subsequent year’s budget should also be classified as an assignment. However, the amount assigned

to cover a budget shortfall shall not exceed the budgeted excess expenditures over revenues. Also, assignment

includes resources that will be used to liquidate encumbrances related to purchase orders payable from assigned

resources. Stabilization funds should NOT be reported as assigned fund balance. The General Fund may report an

assigned fund balance only if it does not result in a deficit unassigned fund balance. Assigned fund balance actions may

occur after the end of the reporting period.

13.5500 Fund Balance – Un-Assigned The difference between the total fund balance in a governmental fund and its Nonspendable, restricted, committed,

and assigned components. Only the General Fund may report positive amounts of unassigned fund balance. If a

governmental fund other than the General Fund were to have Nonspendable, restricted, and committed fund balance

in excess of total fund balance, the difference would be reported as negative unassigned fund balance.


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Inflows of Resources – Classification Descriptions

Government revenues are classified by fund, type, and source. The following classifications include revenues commonly found in a local

government’s funds. This revenue list is intended to provide a logically structured and reasonably complete revenue classification that can

be adapted to meet the managerial and reporting needs of Georgia local governments. Local governments are not required to use every account

listed, but may choose to include more detail as needed.

31 Taxes

Account Classification Citation Description

31.1000 General Property Taxes Ga. Const., Art VII, §1, para 3;

Ga. Const., Art VII, §2;

Ga. Const., Art IX, §4;

OCGA §48-5-2;

§48-5-7.1—7.5;

§48-5-40—56; §48-5-56;

§48-5-273; §48-5-359.1;

§48-6-1,

Ad valorem taxes levied on an assessed valuation of real and/or personal

property. The distinguishing characteristics of general property taxes are that the

revenues are (1) derived from taxes, (2) levied by the government reporting entity,

and (3) assessed on the general property. From this group are eliminated (1) all

non-tax revenues, (2) all taxes levied by another level of government, such as a county

or state or the federal government, even when they are distributed to another

government, and (3) all taxes levied by the government reporting entity upon

subjects or bases other than general property.

31.1100 Real Property – Current Year Land, buildings, permanent fixtures, and improvements due in the current year.

31.1110 Public Utility OCGA §48-5-510—524

Levied on real property owned by public utilities.

31.1120 Timber OCGA §48-5-7.5;

OCGA §48-5-600--607

Levied on sales of timber.

31.1190 Other Levies not included above.

31.1200 Real Property – Prior Year Includes land, buildings, permanent fixtures, and improvements due in the prior year.

31.1300 Personal Property – Current Year Includes property that can be moved with relative ease, such as motor vehicles,

boats, machinery, and inventoried goods due in the current year.

31.1310 Motor Vehicle Levied on motor vehicle personal property.

31.1314 TAVT Administrative Fee

Withholding (1%)

(County/Consolidated Only)

OCGA §48-5C-1 “An amount to be retained by the tag agent not to exceed 1 percent of the total amount

otherwise required to be remitted under this subparagraph to defray the cost of

administration.”


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31.1315 Motor Vehicle Title Ad

Valorem Tax Fee (TAVT)

OCGA §48-5C-1 Effective March 1, 2013 title ad valorem tax fee revenue will be received when a

vehicle is purchased and/or titled in Georgia.

31.1316 Alternative Ad Valorem Tax

(AAVT)

OCGA §48-5C-1 Ad valorem tax fee revenue from vehicles and trailed registered through IRP and not

subject to TAVT (Account 31.1315).

31.1320 Mobile Home OCGA §48-5-490—495

Levied on mobile home personal property.

31.1330 MARTA Levied on MARTA. This should only be applied to Fulton, DeKalb, and Clayton

Counties.

31.1340 Intangibles (Regular and

Recording)

OCGA §48-6-60 Levied on intangible personal property.

31.1350 Railroad Equipment OCGA §48-5-511 Levied on railroad equipment.

31.1390 Other Levies not included above.

31.1400 Personal Property – Prior Year Includes property that can be moved with relative ease, such as motor vehicles, boats,

machinery, and inventoried goods due in the prior year.

31.1500 Property Not on Digest Includes the assessed value of properties that are not on the digest at the time tax

bills are calculated and mailed to taxpayers and could include, for example, property

inadvertently left off the digest, failure of a property owner to file with the tax

assessor, and the differences in assessed value resulting from the settlement of appeals.

31.1600 Real Estate Transfer (Intangible) OCGA §48-6-1—10 Revenues received from taxes imposed on any conveyance of real property when the

value of the interest transferred exceeds $100

31.1700 Franchise Taxes OCGA §36-34-2;

OCGA §48-5-420—425

Imposed on the privilege of using public property for private purposes. The taxes

should be classified by type of service as follows

31.1710 Electric

31.1720 Water

31.1730 Natural Gas

31.1740 Sanitation


31.1760 Telephone

31.1790 Other Franchise Taxes


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31.3000 General Sales and Use Taxes Imposed upon the sale or consumption of goods and/or services, generally

with few or limited exemptions. An example of a general sales tax is a tax on

the retail price of all goods sold within a taxing jurisdiction, with the exception

of food purchased for consumption off the premises.

31.3100 Local Option Sales and Use Taxes (LOST) Ga. Const., Art IX, §2, para 6;

OCGA §48-8-3;

OCGA §48-8-80—96

Levied on the purchase, sale, rental, storage, use, or consumption of tangible

personal property and related services and are subject to voter approval. LOST

funds collected at the point of sale are remitted to Georgia Department of Revenue

and subsequently distributed to local governments based on LOST distribution

certificates. Despite DOR serving as the intermediary, these funds should be

reported in account 31.3100 as LOST revenue, not as intergovernmental revenue.

31.3200 Special Purpose Local Option Sales and

Use Taxes (SPLOST)

OCGA §48-8-3;

OCGA §48-8-110—124

Levied for certain purposes and subject to voter approval, imposed on the

purchase, sale, rental, storage, use, or consumption of tangible personal

property and related services.

31.3300 Homestead Option Sales and Use Taxes

(HOST)

Ga. Const., Art IX, §2, para 6;

OCGA §48-8-3;

OCGA §48-8-6;

OCGA §48-8-100--109

Levied by counties that do not levy local option sales and use tax. They

may be imposed in conjunction with an additional homestead exemption—

subject to voter approval of both the tax and the homestead exemption—as a

1% tax imposed on the purchase, sale, rental, storage, use, or consumption of

tangible personal property and related services.

31.3400 Transportation Special District Local

Option Sales and Use Taxes - (TSPLOST 1

– Regional/Multi-County)

OCGA §48-8-240—256

Levied pursuant to the Transportation Investment Act of 2010 for public

transportation projects within the district and subject to voter approval.

31.3500 Transportation Special District Local

Option Sales and Use Taxes - (TSPLOST 2

– Single-County/County-Specific)

OCGA §48-8-260—269

Levied pursuant to the Transportation Funding Act of 2015 for public

transportation projects within a single county and subject to voter approval.

31.3600 Transit Special Purpose Local Option Sales

Tax (Transit SPLOST)

OCGA §48-8-269.41 Levied by counties in a 30-year referendum. Within the EPA-designated Clean

Air Act non-attainment areas may call for referendum and one-percent collection

as a single county. Outside of the EPA-designated non-attainment areas, a

referendum must be called in conjunction with one or more neighboring counties.

31.3900 Other General Sales and Use Taxes (No

Selective/Excise Sales and Use Taxes)

OCGA §48-8-200—212

Sales and use tax levies not included above.


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31.4000 Selective Sales and Use Taxes Imposed on the sale, distribution or consumption of selected goods or

services.

31.4100 Hotel-Motel Excise Tax OCGA §48-13-51 Levied for rooms, lodging, or accommodations furnished by hotels, motels,

inns, tourist camps, tourist cabins, or any other place regularly furnishing

rooms, lodgings, and accommodations.

31.4200 Beer/Wine Alcoholic Beverage Excise

Tax OCGA §3-3-2;

OCGA §3-5-4;

OCGA §3-5-40—43;

OCGA §3-5-80--81 (Beer);

OCGA §3-6-60 (Wine)

Levied on the distribution of beer and wine.

31.4250 Distilled Spirit Alcoholic Beverage

Excise Tax

OCGA §3-3-2

OCGA §3-4-40--48,

OCGA §3-4-80;

Levied on the distribution of distilled spirits and malt beverages

31.4300 Mixed Drink Excise Tax OCGA §3-4-130—133 Local excise levied on the sale of distilled spirits by the drink.

31.4400 Rental Motor Vehicle Excise Tax Ga. Const., Art IX, §2, para 6;

OCGA §48-13-93

Levied for the rent or lease of a motor vehicle for 31 or fewer

consecutive days.

31.4500 Energy Excise Tax OCGA §48-13-110 Optional local excise tax on energy used in manufacturing within the local

government’s jurisdiction

31.4600 Consumer Fireworks Excise Tax (5%) OCGA §25-10-1

OCGA §48-13-130—133

Excise tax of 5% levied on the sale of consumer fireworks as defined in (OCGA

§25-10-1) for the benefit of 911 systems

31.4900 Other Selective Sales and Use Taxes Selective Sales and Use/Excise tax revenues not included above.


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31.6000 Business Taxes Levied on business activities of all or designated types of businesses.

31.6100 Business and Occupation

Taxes

Ga. Const., Art. IX, §4, para. 1(b);

OCGA §2-10-105; OCGA §33-8-8;

OCGA §36-1-22; OCGA §43-12-1;

OCGA §48-5-354—356; OCGA §48-6-93;

OCGA §48-13-1—29; OCGA §48-13-55

Levied on businesses and practitioners of occupations and professions which

maintain a physical location or office within the unincorporated area of a county

or within the corporate limits of a city. The tax may also be levied on those

businesses and practitioners of professions and occupations with no location or

office in the state under certain conditions as outlined in OCGA §48-13-7. The

tax can be based on one or a combination of the following: flat tax, profitability

ratio, gross receipts, and number of employees.

31.6200 Insurance Premium Taxes Ga. Const., Art IX, §4, para. 1(c);

OCGA §33-8-8.1—8.3;

OCGA §33-8-13

Levied by county, municipal, and consolidated governments based on gross direct

premiums collected by all insurance companies doing business in the state.

31.6300 Financial Institutions Taxes OCGA §48-6-93 Levied by counties, municipalities, and consolidated governments based on Georgia

gross receipts


31.8000 Other Taxes Tax revenues not included above.


31.9000 Penalties and Interest on Delinquent Taxes Amounts assessed as penalties for the payment of taxes after their due date, and the interest charged on

delinquent taxes from their due date to the date of actual payment. Separate accounts should be used

for penalties and interest on each type of tax.

31.9100 General Property Penalties and interest on general property taxes.

31.9110 Real Property Penalties and interest on delinquent real property taxes.

31.9120 Personal Property Penalties and interest on delinquent personal property taxes.

31.9200 Selective Sales and Use Taxes Penalties and interest on delinquent selective sales and use taxes.

31.9400 Business Taxes Penalties and interest on delinquent business taxes.

31.9500 Fieri Facias (Fi Fa) Amounts collected to recover the cost of filing Fi Fa’s (Fieri Facias) on delinquent taxes and fees for filing

tax liens.

31.9900 Other Penalties and Interest on Delinquent Taxes Other penalties and interest on delinquent tax revenues not included above.


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32 Licenses and Permits


32.1000 Business Licenses Revenues collected from businesses for the issuance of licenses and permits by the local

government.

32.1100 Alcoholic Beverages Fees collected for the issuance of licenses relating to alcoholic sales.

32.1110 Beer – On-Premise Consumption OCGA §3-5-40—43; Fees collected for the issuance of beer licenses authorizing the sale of beer for on-site

consumption.

32.1115 Beer – Retail Sales OCGA §3-5-40—43;

OCGA §3-4-48;

Fees collected for the issuance of beer licenses authorizing the r e t a i l sale of beer.

32.1120 Wine – On-Premise

Consumption

OCGA §3-6-21.3 Fees collected for the issuance of wine licenses authorizing the sale of wine for on-site

consumption.

32.1125 Wine – Retail Sales OCGA §3-4-48;

OCGA §3-6-60

Fees collected for the issuance of wine licenses authorizing the retail sale of wine.

32.1130 Liquor/Distilled Spirits – On-

Premise Consumption

OCGA §3-4-130—133 Fees collected for the issuance of distilled spirits licenses authorizing the sale of

distilled spirits for on-site consumption.

32.1135 Liquor/Distilled Spirits – Retail

Sales

OCGA §3-4-48;

OCGA §3-4-80

Fees collected for the issuance of distilled spirits licenses authorizing the retail sale of

distilled spirits.

32.1140 On-Premise Pouring License OCGA §3-3-3 Fees collected for the issuance of distilled spirits licenses authorizing the pouring of

distilled spirits.

32.1150 Brew Pub OCGA §3-5-36 Fees collected for the issuance of licenses authorizing the pouring of beer brewed on-site for

consumption on premises.

32.1160 Winery OCGA §3-6-21.1 Fees collected for the issuance of licenses authorizing the pouring of wine at a facility at

which the wine is produced for consumption on premises.

32.1170 Special Event/Catering OCGA §3-11-2;

OCGA §3-14-1

Fees collected for the i s s u a n c e o f licenses authorizing the pouring of beer, wine, distilled

spirits, or malt liquors for consumption on premise by special event or catering licensee.

32.1180 Distillery OCGA §3-4-24 Fees collected for the issuance of licenses authorizing the pouring of distilled spirits at a

facility at which the distilled spirits are produced for consumption on premises


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32.1200 General Business License Fees collected relating to general business licenses.

32.1210 Real Estate OCGA §43-40-1;

OCGA §48-13-17

Fees relating to real estate licenses.

32.1220 Insurance OCGA §33-8-1;

OCGA §33-8-8

Fees relating to insurance licenses.

32.1290 Other General Business License

Fees

Fees not included above.

32.1900 Other Business License Fees Fees not included any other classification under business licenses.


32.2000 Non-Business Licenses and Permits Revenues from all non-business licenses and permits levied according to the benefits

presumably conferred by the license or permit.

32.2200 Buildings and Signs Fees relating to buildings and signs.

32.2210 Zoning and Land-Use Fees collected from applicants for zoning and land use permits.

32.2220 House Moving Fees collected for the issuance of permits to move a house.

32.2230 Sign Fees collected for the issuance of sign permits authorizing the use of freestanding signs.

32.2300 Motor Vehicle Operators OCGA §40-1-190—200 Fees collected for issuance of motor vehicle operators licenses (e.g., taxi operators).

32.2400 Marriage Licenses OCGA §19-3-30 Fees collected for issuance of marriage licenses.

32.2500 Animal Licenses Fees collected for issuance of animal licenses.

32.2900 Other Non-Business Licenses and

Permits


32.2910 Weapons Carry License

(WCL)/Concealed Carry License

OCGA §16-11-129 Fees collected for issuance/re-issuance of weapons carry license and/or certificates of

residency.

32.2920 Blasting Fee OCGA §25-2-17 Fees collected for the issuance of blasting permits.

32.2930 Street Maintenance Decals Fees collected for painting street numbers on street curbs to better identify the residences

to emergency personnel.

32.2990 Other Fees not included in any other classification under non-business licenses and permits.


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32.3000 Regulatory Fees Revenues assessed by local governments on businesses and occupations for which

the local government customarily performs investigation or inspection. The fee must

be revenue-neutral and must approximate the reasonable cost of the actual regulatory

activity performed by the local government.

32.3100 Building Structures and

Equipment (Building Permits)

Ga. Const., Art IX, §2, para 3;

OCGA Title 8, ch. 2;

OCGA Title 36, ch. 13;

OCGA §48-13-8—9

Fees collected to help defray the cost of enforcing building codes. The fees may be

classified by type of inspection as follows:

32.3110 Protective Inspection

Administration

32.3120 Building Inspection

32.3130 Plumbing Inspection

32.3140 Electrical Inspection

32.3150 Natural Gas Inspection

32.3160 Air Conditioning Inspection

32.3170 Boiler Inspection

32.3180 Elevator Inspection

32.3200 Entertainment License and permit fees charged to carnival operators, palm readers, adult entertainment

establishments, exotic dancers, etc.

32.3300 Short-Term Vacation Rental

(STVR) Application and

Registration

Application, registration, license, and permit fees charged to owners of dwelling units

utilized as short-term (30 days or less) vacation rental. This account should include any

flat-rate or fee-based administrative charges, but should not include sales and use or excise

taxes collected on the rental unit (See classifications 31.3000 and/or 31.4100)

32.3900 Other Regulatory fees that are not included above.


32.4000 Penalties and Interest on

Delinquent Licenses and Permits

Penalties for the payment of licenses and permits after their due date, and the interest

charged on delinquent licenses and permits from their due date to the date of actual payment.

32.4100 Business License Penalty Revenues received from penalties assessed on delinquent business license renewals.

32.4200 Sign Permit Penalty Revenues received from penalties assessed for sign violators.


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32.4300 Late Tag Penalty Revenues received from penalties assessed for purchasing a motor vehicle tag after the

annually required purchase date.

32.4400 Interest on Business Licenses Revenues received from interest charged on delinquent business licenses.

32.4500 Other Penalties and Interest


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33 Intergovernmental Revenues Revenues from other governments in the form of operating grants, entitlements, shared revenues, or payments in lieu of taxes.


33.1000 Federal Government Grants Transfers or payments to local governments for specified purposes, usually subject to a measure of supervision and review by

the federal government grantor agency in accordance with prescribed standards and requirements.

33.1100 Operating – Categorical Transfers or payments received from the federal government for limited use directed toward specific objectives, usually with

specific conditions attached and often requiring the recipient to match a portion of the grant. (e.g., Community Development

Block Grant)

33.1110 Direct Transfers or payments received by a local government directly from the federal government.

33.1150 Indirect Federal transfers or payments that are passed through another agency (e.g., a state agency) before being received by a local

government.

33.1200 Operating – Non-Categorical Transfers or payments received from the federal government for broadly stated purposes, with recipient local governments

eligible through formula or through a very broad application process.



government.

33.1300 Capital Transfers or payments received from the federal government for the acquisition and/or construction of capital assets.



government.


33.2000 Federal Government Transfers

(Non-Grant)

Transfers or payments to local governments for specified purposes, not considered grants in the context of Revenue

Classification 33.1000, subject to a measure of supervision and review by the federal government

33.2300 American Rescue Plan

(ARP) Act of 2021 Fiscal

Recovery Funds

Local Fiscal Recovery Funds received by the local government through the American Rescue Plan (ARP) Act of 2021. This

classification is to include any ARP funds received via intergovernmental transfer from State of Georgia or other local

government entity, but not to include any non‐ARP federal funds received.

Revenue from Classification 33.2100 must be used in accordance with Section 603(c) of ARP Act and guidance from the

Department of the Treasury and, barring additional action by Congress, will remain in the UCOA through December 31, 2026.


78


33.3000 Federal Government Payments

in Lieu of Taxes (PILOT)

Payments received by a local government made from general revenues of the federal government in lieu of taxes it

would have to pay, had its property or other tax base been subject to taxation by the recipient local government on

the same basis as privately owned property or other tax base (e.g., payments for housing authorities or wildlife refuges).


33.4000 State Government Grants Transfers or payments received from the State of Georgia by local governments for specified purposes, usually subject to

a measure of supervision and review by the granting agency in accordance with prescribed standards and

requirements.

33.4100 Operating – Categorical Transfers or payments received from the State of Georgia for limited use directed toward a specific purpose, usually with

specific conditions attached and sometimes requiring the recipient to match a portion of the grant.

33.4110 Direct Transfers or payments received by a local government directly from the State of Georgia.

33.4150 Indirect State transfers or payments that are passed through another agency (e.g., a sub-state regional body) before being received

by a local government.

33.4200 Operating – Non-Categorical Transfers or payments received from the State of Georgia for broadly stated purposes, with recipient local governments

eligible through formula or through a very broad application process.

33.4210 Direct Transfers or payments received by a local government directly from the State of Georgia.

33.4250 Indirect Transfers or payments from the State of Georgia that are passed through another agency (e.g., a sub-state agency) before

being received by a local government.

33.4300 Capital Transfers or payments received from the State of Georgia for the acquisition and/or construction of capital assets.

33.4310 Direct Transfers and payments received by a local government directly from the State of Georgia.

33.4350 Indirect State transfers or payments received that are passed through another agency (e.g., a sub-state agency) before being received

by a local government.


33.5000 State Government Payments in

Lieu of Taxes (PILOT)

Payments received by a local government from general revenues of the State of Georgia in lieu of

taxes it would have to pay, had its property or other tax base been subject to taxation by the

recipient local government on the same basis as privately owned property or other tax base.

33.5200 Forest Land Protection

Grants

OCGA §48-5A-3 Payments made by the State of Georgia to county governments to compensate for property tax

revenues lost as a result of the forest land protection act exemption.


79


33.6000 Local Government Unit (Specify

Unit) Grants

Transfers or payments received by one local government from another local government for specified purposes, usually

subject to a measure of supervision and review by the granting local government in accordance with prescribed

standards and requirements.



Unit) Shared Revenues

Revenues levied or earned by one local government but shared on a predetermined basis,

often in proportion to the amount collected at the local level, with another government or class

of governments.

33.7100 Special Purpose Local

Option Sales Tax (SPLOST)

OCGA §48-8-3;

OCGA §48-8-110—124

Taxes, for certain purposes and subject to voter approval, imposed on the purchase, sale, rental,

storage, use, or consumption of tangible personal property and related services that counties collect

and share with municipalities, usually pursuant to a contractual agreement. This account applies to

municipalities only. Counties report these taxes in account 31.3200.

33.7400 Transit Special Purpose


(Transit SPLOST)

OCGA §48-8-269.41 Taxes, for certain purposes and subject to voter approval, imposed on the purchase, sale, rental,

storage, use, or consumption of tangible personal property and related services that counties collect

and share with municipalities, usually pursuant to a contractual agreement. This account applies to

municipalities only. Counties report these taxes in account 31.3600.



Unit) Payments in Lieu of Taxes

(PILOT)

Payments received by a local government from another local government in lieu of taxes it would have to pay, had its

property or other tax base been subject to taxation by the recipient local government on the same basis as privately

owned property or other tax base.


80

34 Charges for Services Fees collected by local governments, generally for services provided. (Ga. Const., Art IX, §§2 and 3; OCGA §36-70-24.)


34.1000 General Government Fees collected relating to general government operations.

34.1100 Court Costs, Fees, and Charges Fees related to court proceedings.

34.1110 Bond Administration Fees collected from individuals who apply and qualify for the Pre-Trial Release Program.

34.1120 Probation Fee Fees collected by judges from certain defendants sentenced to probation.

34.1130 Drug Testing Fee Fees collected as reimbursement for court-ordered drug testing.

34.1190 Other Court Costs, Fees, and

Charges

General government fees not included above.

34.1200 Recording of Legal Instruments Fees collected from individuals or estates for the recording of legal instruments.

34.1300 Planning and Development Fees

and Charges

Fees collected from individuals or developers relating to planning and development activities.

34.1310 Plat Reduction Fee Fees collected for the reduction of plats to be filed in the Clerk of Superior Court’s Office.

34.1320 Impact Fees OCGA §36-71-3 Fees that may be imposed by counties, municipalities, and consolidated governments to finance

the costs of additional growth and development.

34.1321 Impact Fees for Facilities OCGA §36-71-3(c) Fees that may be imposed by counties, municipalities, and consolidated governments to

finance the public facilities needed to serve new growth and development.

34.1322 Impact Fees for Other

Services

Fees that may be imposed by counties, municipalities, and consolidated governments to

help defray the cost of additional services required as a result of growth.

34.1390 Other Planning and

Development Fees and

Charges

Planning and development fees and charges not included above.

34.1400 Printing and Duplicating Services Fees collected for the printing and duplication of materials.

34.1500 Data Processing Fees collected for providing data processing services.


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34.1600 Motor Vehicle Tag Collection

Fees OCGA §40-2-33 Fees for each motor vehicle license plate or revalidation decal issued (e.g., the mail fee).

34.1610 Motor Vehicle Title Fee OCGA §40-3-38(c);

OCGA §40-3-39

The tax commissioner retains 50 cents of the $18 fee referenced in 40-3-38(c).

34.1700 Indirect Cost Allocations Charges to other funds, functions, activities, or departments resulting from the allocation of

expenditures from internal service funds and/or the general fund.

34.1750 Internal Service Fund

Charges

Fees that internal service funds collect for the services they provide. Risk financing premium

revenues should be recorded in revenue account 34.1800.

34.1800 Risk Financing Premiums Premiums paid to an internal service fund from other funds for a government’s risk

financing activities (reciprocal Interfund transactions).

34.1900 Other General Government

Charges for Services


34.1910 Election Qualifying Fee OCGA §21-2-131 Fees charged for filing for elections.

34.1920 Advertising Fee Collected for the legal advertisement of civil suits, adoptions, name changes, trade names,

and public hearings for all applications requesting a license to sell alcoholic beverages.

34.1930 Sale of Maps and

Publications

Revenues received from the sale of maps and other publications.

34.1940 Commissions on Tax

Collections

Fees collected by the county for expenses incurred in collecting taxes for other jurisdictions

(e.g., municipalities, school boards).


34.2000 Public Safety Fees collected to help defray the cost of selected public safety services

34.2100 Special Police Services Fees collected for special police services.

34.2110 ID Card Fees Fees collected for providing ID cards.

34.2120 Accident Reports Fees collected for providing accident reports.

34.2130 False Alarms Fees collected as a result of a police call to a false alarm.


82

34.2200 Special Fire Protection Services Fees collected for special fire services.

34.2210 False Alarms Fees collected as a result of a fire call to a false alarm.

34.2300 Detention and Correction Services Fees collected from individuals and other governments for services provided.

34.2310 Fingerprinting Fee Fees collected from applicants for pistol permits, immigration licenses, and liquor licenses.

34.2320 Inmate Medical Fee Collected each time an inmate requests medical attention.

34.2330 Prisoner Housing Fee Fees the county receives from the state, other counties, and cities for housing state prisoners.

34.2500 E-911 Charges Fees collected on monthly land-based telephone bills and cellular telephones to recover the cost of operating the

Emergency 911 service.

34.2510 E-911 Prepaid Cellular Fees collected on prepaid cellular accounts to recover the cost of operating the Emergency 911 service.

34.2600 Ambulance Fees Fees collected from use of ambulance services.

34.2900 Other Public Safety Fees Other Public Safety fees not included above.


34.3000 Streets and Public Improvements Fees or special assessments collected from homeowners, contractors and the State of Georgia for services

provided.

34.3100 Street, Sidewalk, and Curb Repairs Fees collected for services provided to private properties.

34.3200 Special Assessments Amounts levied against certain properties to defray all or part of the cost of a specific capital

improvement or service deemed to benefit primarily those properties.

34.3210 Capital Improvement Special assessments relating to capital improvements (e.g., street lights, road paving).

34.3220 Services Special assessments relating to services (e.g., special police services).

34.3300 State Road Maintenance Fees Fees collected by counties from the Department of Transportation for maintenance of state roads.

34.3900 Other Streets and Public Improvement Fees Fees not included above.


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34.4000 Utilities/Enterprise Fees charged for local government-provided utility services, classified by type of utility.

34.4100 Sanitation

34.4110 Refuse Collection Charges Charges for refuse collection to residential, commercial, and municipal/county customers.

34.4120 Sale of Waste and Sludge Charges for the sale of waste and sludge, usually to private companies for use in either fertilizer or

compost.

34.4130 Sale of Recycled Materials Charges for the sale of recycled materials, usually to private companies for recycling into new products.

34.4150 Landfill Use Fees Include the tipping fee and the host fee governments charge privately owned landfills. Governments

may establish separate accounts for each type of charge.

34.4160 Solid Waste Recycling Fees Charges for the provision of recycling services. For example, if a local government provides curbside

recycling, this account would reflect the total monthly fees collected by the government from its

residents subscribing to the curbside recycling program.

34.4190 Other Sanitation Charges Other sanitation fees not included above.


34.4210 Water Charges Charges for providing water service to residential, commercial, and municipal/county customers.

Governments may establish separate accounts for each type of charge (e.g., tap fees, late fees,

reconnect fees, fees by type of customer or size of meter).

34.4255 Sewerage Charges Charges for providing sewerage service to residential, commercial, and municipal/county customers.

Governments may establish separate accounts for each type of charge.

34.4260 Stormwater Utility Charges Separate charges, often as a surcharge to the water bill, to cover the cost of storm water drains.

34.4300 Electric

34.4310 Electric Charges Charges for providing electric service to residential, commercial, and municipal/county customers.


34.4400 Natural Gas

34.4410 Natural Gas Charges Charges for providing natural gas service to residential, commercial, and municipal/county customers.


34.4500 Telephone

34.4510 Telephone Charges Charges for providing telephone service to residential, commercial, and municipal/county customers.



34.4610 Television Cable Charges Charges for providing television cable service to residential, commercial, and municipal/county

customers. Governments may establish separate accounts for each type of charge.


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34.5000 Other/Enterprise Charged by local governments providing services, classified by the type of service.

34.5200 Golf Course

34.5210 Golf Course Charges

Charges for playing rounds of golf at municipal/county golf courses, cart rentals and concession sales.

34.5300 Airport

34.5310 Airport Charges

Charges for the use of municipal/county airports.

34.5400 Parking

34.5410 Parking Charges

Charges for the use of public parking facilities.

34.5500 Transit

34.5510 Passenger Fares

Revenue collected from passengers using public transit systems.

34.5600 Telecommunication (Broadband)

34.5610 Telecommunication (Broadband) Charges Charges for an integrated fiber optic/cable system.


34.6000 Other Fees



Fees received for the control, adoption, or reclaim of animals.



Fees collected by the Superior Court for seminars held for divorcing parents.


34.6310 Child Support Fees OCGA §15-15-5 Fees collected by the District Attorney for the collection and disbursement of child

support payments.



Fees collected for providing background check (i.e. criminal background check)


34.6510 Substance Abuse Treatment Fees OCGA §15-1-15(f) Fees received by a drug court division for substance abuse treatment and service

34.6900 Other Fees Other fees not included above.


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34.7000 Culture and Recreation

34.7100 Library Use Fees Fees collected for use of libraries.

34.7200 Activity Fees Fees collected for use of recreational and other facilities.

34.7300 Event Admission Fees Fees collected for admission to events, such as fairs, sporting events, and conventions.

34.7400 Exhibit Admission Fees Fees collected for admission to exhibits, such as museums, zoos, aquariums, and botanical gardens.

34.7500 Program Fees Fees collected for recreational programs (e.g., Little League, swimming lessons, camps, arts, and softball).

34.7600 Periodical Subscription Fees Fees collected from related royalties and subscriptions.

34.7700 Tuition Charges Fees collected for other tuition charges, such as conference fees and consumer education programs.

34.7900 Other Culture and Recreation Fees and

Charges

Fees collected for other culture and recreation charges, such as concessions.


34.9000 Other Charges for Services Other charges for services not included above

34.9100 Cemetery Fees Revenue from charges for cemetery services, sales of lots, seasonal care, perpetual care certificates, etc.

34.9300 Bad Check Fees Fees governments charge for depositing an “NSF” check.

34.9900 Other Charges for Services Other fees not included above.


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35 Fines and Forfeitures


35.1000 Fines and Forfeitures Include monies derived from fines and penalties imposed for the commission of statutory

offenses, violation of lawful administrative rules and regulations, for the neglect of official

duty, and from forfeiture of bonds paid for the release of jailed individuals.

35.1100 Court Received from fines imposed upon those violating Georgia laws and county and

municipal ordinances. Governments may establish separate accounts for each type of fine

(e.g., traffic or moving violations, parking violations, bad checks) within each court.

35.1110 Superior Court OCGA §15-6-8(5)

35.1114 Accountability Courts OCGA §15-1-18

35.1115 Drug Court OCGA §15-1-15

35.1116 DUI Court OCGA §15-1-19

35.1117 Mental Health Court OCGA §15-1-16

35.1118 Veterans Court OCGA §15-1-17

35.1119 Family Court OCGA §15-11-70

35.1120 State Court OCGA §15-7-5

35.1130 Magistrate Court OCGA §15-10-80—87

35.1140 Recorder’s Court

35.1150 Probate Court (County Only) OCGA §15-9-60

35.1160 Juvenile Court

35.1170 Municipal Court

35.1200 Bonds OCGA §15-21-2 Derived from confiscating deposits held as performance guarantees (i.e. bond forfeitures on

bids on public contracts).

35.1300 Confiscation OCGA §9-16-10 Cash and other properties that the government has confiscated.

35.1320 Cash Confiscation Cash confiscations relating to illegal activities.

35.1340 Other Confiscation/Escheats The uncompensated acquisition of private property abandoned or otherwise alienated by

its owners.

35.1360 Proceeds from Sale of

Confiscated Property

Includes revenues from sale of confiscated property conducted by the local government.


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35.1400 Additional Penalty Assessments Additional assessments added to criminal and traffic cases and cases involving violations of

ordinances of political subdivisions. Governments may establish separate accounts for each

type of court and/or each type of assessment.

35.1410 Additional Penalties -

Substance Abuse Violations

OCGA §15-21-100 An additional 50% penalty shall also be imposed in every case in which a fine is imposed

for violation of: code section 16-13-30, 16-13-30.1, 16-13-30.2, 16-13-30.3, 16-13-30.5, 16-

13-31, 16-13-31.1, 16-13-32,16-13-32.1, 16-13-32.2, 16-13-32.3, 16-13-32.4, 16-13-

32.5, 16-13-32.6, 3-3-23.1, 40-6-391 or 40-6-393 or 40-6-394 if the offender was also

charged with a violation of 40-6-391. (Funds from this revenue source shall be accounted

for in the County drug abuse treatment & education fund).

35.1500 Library Fines Revenues received in the form of overdue book fines; fees for replacement cards;

accommodation cards, lost transaction cards, and non-resident cards; and replacement fees for

the loss of materials and hardware.

35.1900 Other Revenues not included in fines and forfeiture classifications above.

35.1910 Overweight Assessments OCGA §32-6-27 Revenue received from assessments on overweight trucks.


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36 Investment Income Includes monies derived from the investment of assets


36.1000 Interest Revenues Compensation for the use of financial resources over a

period.

36.1100 SPLOST Fund Interest Revenue OCGA §48-8-3;

OCGA §48-8-110—124

36.1200 TSPLOST 1 (Regional/Multi-County) Fund Interest Revenue OCGA §48-8-240—256

36.1300 TSPLOST 2 (Single-County/County-Specific) Fund Interest

Revenue

OCGA §48-8-260—269

36.1350 Transit SPLOST Fund Interest Revenue OCGA §48-8-269.41

36.1400 Other Interest Revenue


36.2000 Realized Gain or Loss on Investments The difference between financial inflows and the carrying value of the disposed investments.


36.3000 Unrealized Gain or Loss on Investments The difference between the cost of the investment and the fair market value at balance sheet date (GASB

Codification Section I50.111).


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37 Contributions and Donations from Private Sources


37.1000 Contributions and Donations from Private

Sources

Financial resources provided by private contributors. Governments may establish separate accounts for

the purpose of each contribution or donation (e.g., animal control).


90

38 Miscellaneous Revenue

Revenues not included in any classification above.


38.1000 Rents and Royalties Financial resources derived from the use by others of the government’s tangible and intangible assets.


38.2000 Telephone Commissions Collected by the government as a result of public telephones being located on government property (e.g., the

telephones in the county jail).


38.3000 Reimbursement for Damaged Property Collected by the government primarily from citizens and insurance companies.


38.4000 Pension Trust Fund Contributions Contributions to single employer pension plans administered by the government. The pension trust fund activity

should be reported in Fund 775.

38.4100 Employer Contributions Contributions to the single employer pension plan from other funds or from component units that do not

represent contributions from pension plan member-employees.

38.4200 Employee Contributions Contributions to the single employer pension plan from pension plan member-employees.

38.4300 Contributions from Other Sources Contributions to the single employer pension plan from sources other than the employer and plan member-

employees.


38.5000 OPEB Trust Fund Contributions Contributions to other post employment benefit plan.

38.5100 Employer Contributions Contributions to the OPEB plan from other fund or component units not from plan member-employees.

38.5200 Employee Contributions Contributions to the OPEB plan from plan member- employees.

38.5300 Contributions from Other Sources Contributions to the OPEB plan from sources other than the employer and plan member-employees.


38.9000 Other Miscellaneous Revenue Miscellaneous revenue not included above.


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39 Other Financing Sources


39.1000 Interfund Transfers In Financial inflows from other funds of the government reporting entity that are not classified as Interfund services

provided and used, reimbursements, or loans, (includes transfer in from blended component units).


39.2000 Proceeds of Capital Asset

Dispositions

Financial inflows provided from the disposition of general fixed assets.

39.2100 Sale of Assets (Governmental

Fund Types)

The proceeds from the sale (often through a surplus sale) of capital assets and other assets below the government’s

asset capitalization threshold, excluding assets recorded by proprietary funds.

39.2200 Property Sale (Proprietary Fund

Types)

Includes the gain or loss on the sale of capital assets.


39.3000 General Long-Term Debt Issued The face amount of general long term debt, which is often different from the financial resources provided because of

discounts and premiums, resulting from market conditions, or bond issuance costs (for example, underwriting or legal

fees). In the case of capital leases, however, it is the net present value of the minimum lease payments.

39.3100 General Obligation Bond Issued The face amount of the bonds issued. Bond issuance costs, premiums and discounts should be reported separately.

39.3200 Special Assessment Debt with

Government Commitment Issued

The face amount of the bonds issued used to finance projects that will be repaid from special assessments. Bond

issuance costs, premiums and discounts should be reported separately.

39.3300 Refunding Bond Issued The face amount of the bonds issued of a current or advance refunding. Bond issuance costs, premiums and discounts

should be reported separately from bond proceeds. (GASB Codification D20.106.)

39.3400 Premiums on Bonds Issued The adjustments in the interest rate that reflect the difference between the present value and the face amount of

bonds when the former is greater than the latter.

39.3500 Inception of Capital Leases The net present values of future minimum lease payments when the government enters into the capital leases.

(GASB Codification Section L20.115.)

39.3600 Special Items Significant transactions or other events within the control of management that are either unusual in nature or infrequent

in occurrence.

39.3700 Extraordinary Items Transactions or other events that are both unusual in nature and infrequent in occurrence.

39.3800 Capital Contributions Contributions to permanent or term endowments, including those reported in permanent funds.


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Outflows of Resources – Classification Descriptions

1000 General Government Includes all expenditures for the legislative and judicial branches of a government. It also expenditures made by the chief executive

officer and other top-level auxiliary and staff agencies in the administrative branch of the government. The accounts are

subdivided into three groups: legislative, executive, and judicial.


1100 Legislative Expenditures of the governing body in the performance of its primary duties and subsidiary activities.

1110 Governing Body With the direct expenditures of the governing body (i.e., the county commission or the city council).

Direct expenditures, which include salaries and travel costs, represent expenditures incurred by members

themselves.

1120 Legislative Committees and Special Bodies Expenditures of regular committees of the governing body, special investigating committees, boards, or

representatives responsible solely to the governing body.

1130 Clerk of Council/Commission Expenditures for the office of clerk. Governments should use this account when the primary activity of the

clerk is providing services to the council or commission. Generally, this classification applies to larger

governments. For clerks that have responsibilities for the government’s executive activities, see activity

account 1330.


1300 Executive Expenditures of general executive officers and boards of the government.

1310 Mayor/Commission Chairperson Expenditures for salaries and other costs of the mayor/chairperson and employees connected with his or

her office in the mayor- council/chairperson-commission form of government. Expenditures of a

mayor/chairperson under the council-manager/commission-manager form of government are charged to

account 1110 (governing body), and those for a mayor/chairperson under the commission form are charged

to the functions the mayor/chairperson directs.

1320 Chief Executive (Manager or Administrator) Expenditures of the government’s chief executive and the employees connected with his or her office.

1330 Clerk – Administration Expenditures of clerks (who serve the council) for executive services when the government does not employ

a manager or administrator and/or where this position is responsible for a variety of duties that the

government cannot allocate easily between the various functions and activities. Generally, this

classification applies to smaller governments. When the primary activities of a clerk are providing services

to the council or commission, activity account 1130 will applies.


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1400 Elections Direct expenditures for registering voters and holding general, primary, and special elections. Salaries of

the officials and police performing election duties recurrently and incidentally as part of their broader

duties are not charged to elections but to their respective departmental activities. The salaries of

election deputies, judges, tellers, hired watchers or inspectors, special clerks, and special police are

chargeable to this account.


1500 General Administration Includes accounts for recording expenditures of central staff agencies performing general management

functions for the government.

1510 Financial Administration Specific financial administrative activities account below:

1511 General Supervision Expenditures related to supervision of all financial activities, including expenditures for the finance

director’s office.

1512 Accounting Expenditures related to pre-audits of all purchase orders, receipts, and disbursements; preparation of

payrolls; issuance of checks; and maintenance of general accounting records. Other activities include

maintaining or supervising cost accounts; billing special assessments and utility charges and other service

charges; and maintaining inventory records of all local government property.

1513 Budget Expenditures related to assembling budget estimates, assisting in the preparation of the budget

document, and controlling the administration of the budget. Other activities related to preparation,

adoption, and execution of the budget are also charged to this activity, including the development of

efficiency, effectiveness, and productivity measures used in the budget process.

1514 Tax Administration Expenditures associated with tax collection and tax compliance activities not charged to the tax

commissioner (1545). Tax administration normally involves determining the objects or services to be

taxed, applying the tax, collecting the revenues, and enforcing the law.

1515 Treasury Expenditures related to maintaining custody of all local government funds, planning cash flows,

disbursing local government funds, and investing available funds. Banking-related and other cash

management services are also chargeable to this activity.

1516 Licensing Expenditures for the issuance of licenses.

1517 Purchasing Expenditures for purchasing all materials, supplies, and equipment and for other procurement activities,

including establishing standards and preparing specifications; testing and inspecting materials and

supplies; and maintaining warehouses and storage systems.


94

1518 Debt Administration Expenditures related to the issuance and management of short-term and long-term debt.

1530 Law Expenditures for legal services required by a government in the discharge of its functions and activities.

Included are the costs of the attorney or other attorneys who render legal advice to the governing body or

administrative agencies of the government, who draft laws, ordinances, or administrative regulations for it

and its constituent agencies, and who serve as counsel in lawsuits to which the government is a party.

1535 Data Processing/MIS Expenditures related to the maintenance of databases, computer systems, networks, and other activities

related to the managing and processing of information and data.

1540 Human Resources Expenditures of the agency or agencies performing central personnel and related services for the entire

government. Such services include general supervision of personnel management, classification of

positions, recruitment including all applicable testing, placement (e.g., transfers, promotions, demotions,

service ratings, attendance, certification of payrolls, separations, fringe benefits, and retirement systems).

1545 Tax Commissioner (Constitutional Officer) Expenditures incurred in the execution of the duties of the tax commissioner. The duties include

receiving all tax returns, maintaining county tax digests, receiving property tax exemption allocations,

collecting and paying over tax funds to state and local units of government, and issuing executions against

delinquent taxpayers.

1550 Tax Assessor Expenditures related to making studies of property values for assessment purposes. Other activities

include preparing and maintaining property maps and records, assessing property for taxation, preparing

assessment roles, and spreading special assessments for local improvements.

1555 Risk Management Expenditures for overseeing claims handling, accident investigations, insurance premiums (except

employee health premiums and workers’ compensation), and enforcement of safety rules; ensuring proper

application of loss reporting procedures and personnel rules; and conducting inspections and program

reviews. If the government self insures for one or more types of risk, expenditures/expenses should be

accounted for using this activity classification and the object classifications within 55.2000, as appropriate.

1560 Internal Audit Expenditures for monitoring transactions and activities of the government, including financial and

performance audits. Activities include determining whether a governmental unit is acquiring, protecting, and

using its resources economically, efficiently, and effectively and whether it has complied with applicable

laws and regulations.

1565 General Government Buildings and Physical

Plant

Expenditures for general administration and maintenance of buildings and plant, including grounds keeping.

If buildings are rented, rental payments are charged to this account.


95

1570 Public Information Expenditures for recording public relations activities of the general government not charged to other specific

programs, such as police.

1575 General Engineering Expenditures for general engineering work performed for General Government (1000) functions.

Engineering work performed for other functions outside the general fund should be charged to the specific

function.

1580 Records Management Expenditures for records management program activities. If the government maintains a records center, the

center’s costs would be charged here. Expenditures related to law enforcement crime records should be

recorded in activity 3224 or 3323, as appropriate.

1590 Customer Service Expenditures for providing customer support for general government activities and enterprise operations.

1595 General Administration Fees Local government fees paid to the regional commissions, the Atlanta Regional Commission, the Georgia

Municipal Association, and the Association County Commissioners of Georgia.


96

2000 Judicial Includes accounts for recording expenditures for judicial act ivi t ies of the government.


2100 Judicial Administration Expenditures of staff performing general management functions for the total judicial system.

2150 Superior Court Expenditures incurred in hearing felony cases, divorce and alimony, child custody, equity cases, and cases involving land

titles. The court also has concurrent jurisdiction with the other courts to try other civil cases and misdemeanor criminal

cases. This court also determines appeals from the Probate Court and in certain instances from the Juvenile and the

Municipal Courts.

2160 Accountability Courts

2161 Drug Court Expenditures incurred in hearing cases assigned to a drug court division which has been certified by the Judicial Council of

Georgia pursuant to (OCGA 15-1-15).

2162 DUI Court Expenditures incurred in hearing cases assigned to a DUI court division which has been certified by the Judicial Council of

Georgia pursuant to (OCGA 15-1-19).

2163 Mental Health Court Expenditures incurred in hearing cases assigned to a Mental Health court division which has been certified by the Judicial

Council of Georgia pursuant to (OCGA 15-1-16).

2164 Veterans Court Expenditures incurred in hearing cases assigned to a Veterans court division which has been certified by the Judicial Council

of Georgia pursuant to (OCGA 15-1-17).

2165 Family Court Expenditures incurred in hearing cases assigned to a Family Treatment court division which has been certified by the Judicial

Council of Georgia pursuant to (OCGA 15-11-70).

2180 Clerk of Superior Court

(Constitutional Officer)

Expenditures incurred in keeping the records of the court and administering the fiscal affairs of the court and clerk’s

office. Expenditures related to providing ministerial duties to the court, jury management, and the publication and

distribution of court mandated forms should also be charged here. Expenditures related to recording all real estate and

personal property records, collection of intangible recording tax, and real estate transfer tax should be charged here as well.

2200 District Attorney Expenditures incurred in the prosecution of criminal cases in Superior Court, and prosecution of criminal cases

including indictment by the Grand Jury, and in taking a plea in the case or trying the case before a jury and handling any

and all appeals. Further duties include attending Grand Jury sessions to indict the criminal cases as well as advising

the Grand Jury in their presentments. Other duties include handling all civil forfeitures arising from drug cases. The

District Attorney also handles prosecution of juveniles but only in seven designated felonies; otherwise, the solicitor-

general handles the case.


97

2300 State Court Expenditures incurred in trying misdemeanor criminal cases and all civil actions except where Superior Court has

exclusive jurisdiction. Also included here are the expenditures for the Solicitor-general of state court incurred for

prosecuting misdemeanors and ordinance violations appealed from another court. The Solicitor also works with a State

Court Judge-appointed probation company to ensure fine payments, community service performance, jail reporting, and

restitution.

2400 Magistrate Court Expenditures incurred in jurisdiction of small claims courts ($15,000 limit). In addition, Magistrate Courts have

jurisdiction in county ordinance violations, preliminary hearings, and applications for and issuance of arrest and search

warrants, dispossessory warrants, and distress warrants.

2450 Probate Court Expenditures incurred in legal issues regarding the probate of wills; administration of estates; issuance of marriage

licenses and maintenance of other vital records; mental health statutes; appointment of guardians for minors and other

incompetent persons; and traffic cases in some counties. In addition, this classification should include expenditures

associated with the Judge of Probate Court (constitutional officer) in legal issues regarding the probate of wills;

administration of estates; marriage licenses; mental health statutes; and guardians for minors.

2500 Recorder’s Court Expenditures incurred in hearing all traffic, criminal, and county ordinance cases. Such services include setting bail,

issuing warrants, collecting fines/bonds, hearing and determining if probable cause exists for Superior/State Court

offenses, and adjudicating county ordinances and certain state offenses.

2600 Juvenile Court Expenditures incurred in the jurisdiction of cases involving children under the age of 17 who are alleged to be unruly,

delinquent, deprived, or in need of treatment or who are alleged to have committed a traffic offense. In addition,

Juvenile court has concurrent jurisdiction with the Superior court in certain cases involving minors; child custody and

support cases and termination of parental rights.

2650 Municipal Court Expenditures incurred in jurisdiction of misdemeanor criminal and certain civil cases that arise within the boundaries of

the municipality. It is essential to examine the charter of an individual municipality to determine the specific jurisdiction of

an individual Municipal Court.

2700 Grand Jury Expenditures for Grand Jury hearings and includes compensation of jurors, witness fees, investigation costs, and clerical

costs.

2750 Law Library Expenditures for acquiring and maintaining a law library.

2800 Public Defender Expenditures for the office of public defender. If the public defender is attached to and a part of the law office, it may not

be possible to segregate expenditures related to the activities performed as public defender. In such a case, the

expenditure should be included in account 1530 (law).


98

3000 Public Safety Includes functions to protect persons and property. The major sub-functions under public safety are police protection, fire protection,

protective inspection, and corrections.


3100 Public Safety Administration Expenditures relating to the administration of the government’s public safety activities including provision of

quality police, fire, emergency medical and emergency management services to facilitate the protection and well-

being of residents. This classification generally is applicable in larger governments.


3200 Police Expenditures incurred by the police department in the administration of various law enforcement activities.

3210 Police Administration Expenditures incurred by the chief of police and assistant chiefs in supervising the activities of the police

department. In addition to directing departmental personnel and budgetary responsibilities, this supervision may

include long-range planning, research into problems of criminal activity and law enforcement, and investigatory and

intelligence activities that disclose the integrity and effectiveness of the department’s administrative activities and that

provide information on known criminals and organized crime.

3220 Crime Control and Investigation Expenditures relating to police crime control and investigation.

3221 Criminal Investigation Expenditures made by detectives in investigating criminal activities, detecting and arresting criminal offenders,

obtaining evidence for prosecution of criminal cases, filing cases, returning fugitive felons from other

jurisdictions, testifying in court cases, locating missing persons, and recovering lost or stolen property. If a

separate organizational unit handles youth and juvenile delinquency problems, its expenditures should not be

recorded in this account, but should be recorded in account 3225 (youth investigation and control).

3222 Vice Control Expenditures arising out of activities to suppress vice. These include investigation and procurement of evidence

necessary for prosecution in gambling, prostitution, narcotics, and related cases and for regulation of vice-related

businesses. This classification would include the government’s drug task force.

3223 Patrol Expenditures for uniformed police patrol of assigned districts and such related police activities as investigating

law violations of all kinds, arresting law violators, checking premises for illegal entry, checking open doors and

windows, and other law violations, including suspected criminal activity.

3224 Records and Identification Expenditures connected with the maintenance of the records of all police incidents and criminals, such as

fingerprints, photographs, and case histories.


99

3225 Youth Investigation and

Control

Expenditures arising out of investigations of complaints against juveniles; programs to control juvenile

delinquency; law violations involving accessories, accomplices, or contributors to the delinquency of minors;

programs for reformed youths; and location of missing juveniles.

3226 Custody of Prisoners Expenditures for the temporary detention and custody of offenders. Expenditures include costs of operating a jail

and caring for prisoners pending conviction or permanent disposition of their cases. Maintaining prisoners

serving sentences in penal institutions should not be charged to this account, but should be charged to appropriate

corrections accounts (3400). Municipality payments to counties for housing municipal prisoners would be recorded

here.

3227 Custody of Property Expenditures required in caring for property belonging to prisoners, lost and found properties, and stolen and

recovered properties.

3228 Crime Laboratory Expenditures for laboratory examinations and analyses of physical evidence involved in law enforcement.

3230 Traffic Control Expenditures arising out of controlling traffic, enforcing traffic laws, operating radar units, investigating traffic

accidents, checking parking meter violations, issuing tickets for such violations, and issuing tickets for moving

violations.

3231 Motor Vehicle Inspection and

Regulation

Expenditures for examining and licensing motor vehicles and motor vehicle operators.

3240 Police Training Expenditures for training police officers. This training may include formal basic training for recruits and in-service

training for commissioned police officers and maintenance of training facilities.

3250 Special Detail Services Expenditures for police personnel exercising police functions outside of regular police assignments. This account

includes special services for which the government receives compensation from private sources or other

governments.

3260 Police Stations and Buildings Expenditures for police stations and buildings other than the general administration building. If buildings are rented,

rental payments are charged to this account.

3270 Dispatcher Expenditures for a police dispatcher that is not part of the 911 program.

3280 Medical Services Expenditures for the medical examination, treatment, and care of sick or injured police officers.

3285 Public Relations Expenditures for police public relations.

3290 Other Police Administration Expenditures for all other police activities


100


3300 Sheriff (Constitutional

Officer)

Expenditures incurred in the execution of the duties of the sheriff. Duties include the execution and the return of

processes and orders of the courts; attendance of all sessions of the Superior Court and all sessions of the Probate Court

whenever required by the judge; presence on election days at all the locations where elections are held from the opening

to the closing of the polls; publication of sales, citations, and other proceedings as required by law and maintenance of a

file of all newspapers in which the official advertisements appear; maintenance of an execution docket for entering a

description of all executions received, the dates of their delivery, and the actions taken on them; maintenance of a book

that contains a record of all sales made by process of court or by agreement under the sanction of the court and that

describes the property and the process under which sold, the date of the levy and sale, the purchaser, and the price; receipt

from the preceding sheriff of all unexecuted writs and processes and proceeding to execute them and to complete other

unfinished duties; and service as the county jailor. In some counties, the sheriff also is responsible for police.

3310 Law Enforcement

Administration

Expenditures incurred by sheriffs and sheriff deputies in supervising the activities of the law enforcement functions. This

supervision may include long-range planning, research into problems of criminal activity and law enforcement, and

investigatory and intelligence activities that disclose the integrity and effectiveness of the function's administrative activities

and that provide information on known criminals and organized crime.

3320 Crime Control and

Investigation

Expenditures relating to crime control and investigation conducted by the Sheriff.

3321 Criminal Investigation Expenditures made by detectives in investigating criminal activities, detecting and arresting criminal offenders, obtaining

evidence for prosecution of criminal cases, filing cases, returning fugitive felons from other jurisdictions, testifying in

court cases, locating missing persons, and recovering lost or stolen property. If a separate organizational unit handles

youth and juvenile delinquency problems, its expenditures should not be recorded in this account, but should be recorded

in account 3325 (youth investigation and control).

3322 Vice Control Expenditures arising out of activities to suppress vice. These include investigation and procurement of evidence necessary

for prosecution in gambling, prostitution, narcotics, drug task force and related cases and for regulation of vice-related

businesses.

3323 Uniform Patrol Expenditures for uniformed patrol of assigned districts and such related law enforcement activities as investigating law

violations of all kinds, arresting law violators, checking premises for illegal entry, checking open doors and windows,

and other law violations, including suspected criminal activity.

3324 Records and

Identification

Expenditures connected with the maintenance of the records of all law enforcement incidents and criminals, such as

fingerprints, photographs, and case histories.

3325 Youth Investigation

and Control

Expenditures arising out of investigations of complaints against juveniles; programs to control juvenile delinquency; law

violations involving accessories, accomplices, or contributors to the delinquency of minors; programs for reformed

youths; and location of missing juveniles.


101

3326 Jail Operations Expenditures for the temporary detention and custody of offenders. Expenditures include costs of operating a jail.

Maintaining prisoners serving sentences in penal institutions should not be charged to this account, but should be charged to

appropriate corrections account (3400).

3327 Custody of Property Expenditures required in caring for property belonging to prisoners, lost and found properties, and stolen and recovered

properties.

3328 Crime Laboratory Expenditures for laboratory examinations and analyses of physical evidence involved in law enforcement.

3330 Traffic Control Charged with expenditures arising out of controlling traffic, enforcing traffic laws, operating radar units, investigating traffic

accidents, checking parking meter violations, issuing tickets for such violations, and issuing tickets for moving violations.

3340 Training Expenditures incurred in evaluating and coordinating training needs and requirements and maintaining proper training

records.

3350 Special Detail Services Expenditures for law enforcement personnel exercising law enforcement functions outside of regular assignments. This

account includes special services for which the government receives compensation from private sources or other

governments.

3355 Sheriff’s Office and

Buildings (Facilities)

Expenditures for the sheriff’s office and buildings other than the general administration building. If buildings are rented,


3360 Court Services Expenditures incurred in providing security and service to the Superior, State, Magistrate, Municipal, Juvenile, and Probate

Courts; in executing and returning processes and orders of the various courts; in publishing sales, citations, and other

proceedings as required by law; in executing civil arrest orders, providing transportation and security of prisoners to and

from scheduled court appearances, as well as transferring prisoners throughout the state and from various correctional

facilities and institutions; and in transporting mental patients to local mental health facilities.

3370 Medical Services Expenditures for the medical examination, treatment, and care of sick or injured sheriff employees.

3380 Dispatcher Expenditures for a sheriff’s dispatcher that is not part of the 911 program.

3385 Public Relations Expenditures for sheriff public relations.

3390 Other Sheriff Expenditures for all other sheriff activities.


102


3400 Corrections Expenditures for confinement of law violators and for probation and parole activities involved in their rehabilitation.

This classification includes county operated correctional institutions and work camps. Generally, these facilities

are administered by a warden, rather than by the sheriff.

3410 Correctional Administration Expenditures of any officer, board, or commission having top-level responsibility for correctional activities.

Expenditures for supervision of individual institutions are charged to the appropriate institution.

3420 Adult Correctional Institutions Expenditures for the construction, operation, and maintenance of such correctional institutions as prisons, jails,

prison factories, and prison farms. A separate subsidiary account should be established for each institution operated

by the government. If a facility is used to house predominantly pre-trial detainees, charge to 3226 or 3326,

depending on whether police or sheriff operates the facility.

3430 Juvenile Correctional Institutions Expenditures for the construction, operation, and maintenance of correctional institutions for the punishment and

rehabilitation of juvenile offenders. Correctional institutions include jails, detention homes, and reformatories. When

a government maintains more than one institution of this kind, separate accounts should be established for each

institution.

3440 Delinquents in Other Institutions Expenditures for offenders confined in correctional institutions of other government jurisdictions, including jails,

prisons, detention homes, reformatories, and foster homes. These expenditures include payments for transporting

delinquents to and from such institutions. If both adult and youth offenders are cared for in this manner, this account

should be divided into two separate accounts, one for youth and one for adults.

3450 Adult Probation and Parole Expenditures incurred in the supervision of adult offenders who are paroled or placed on probation.

3460 Juvenile Probation and Parole Expenditures incurred in the supervision of juvenile offenders who are paroled or placed on probation.

3470 Medical Services Expenditures for the medical examination, treatment, and care of sick or injured correction officers.

3490 Other Corrections


3500 Fire Expenditures incurred by the fire department and the fire marshal in preventing and fighting fires.

3510 Fire Administration Expenditures of the fire chief and immediate assistants in supervising all the activities of the fire department.

These activities include general administration of all official policies, budgetary and personnel administration, and

long-range planning and research.


103

3520 Fire Fighting Expenditures for extinguishing fires and for providing such special services as building and fire-hydrant inspections

and assistance to persons and property during a disaster. Generally, payments to a volunteer fire department would be

classified here.

3530 Fire Prevention Expenditures for such fire prevention activities as inspection of fire hazards, investigation of the causes of fires,

investigation and prosecution of persons involved in incendiary fires, fire prevention education, control of

inflammable materials, and enforcement of fire prevention ordinances.

3540 Fire Training Expenditures for training firefighters either in the department or by educational institutions outside the government.

This account is also charged with maintenance of special training facilities.

3550 Fire Communications Expenditures for the acquisition, operation, and maintenance of fire alarm systems and other communication systems

used by the fire department in preventing and fighting fires. It also is charged with the maintenance of current

coverage maps and assignment schedules for fire apparatus and with the maintenance of records showing the locations

of and changes in fire hydrants and sprinkler systems.

3560 Medical Services Expenditures for the medical examination, treatment, and care of sick or injured firefighters.

3570 Fire Stations and Buildings

(Facilities)

Expenditures for fire stations and buildings other than the general administration building. If buildings are rented,


3590 Other Fire


3600 Emergency Medical Services (EMS) Expenditures for maintaining and operating a dispatch and communications facility (other than E-911, which

would be charged to 3800); training personnel in first aid or basic life support; operating first-response units,

basic life support units, and advanced life support units; and providing community relations about emergency medical

procedures.

3610 EMS Administration Expenditures incurred in supervising the activities of the emergency medical service department.

3620 EMS Training Expenditures for training EMS officers. This training may include formal basic training for recruits and in-service

training for EMS officers.

3630 EMS Operations Expenditures for the provision of the EMS department.

3650 Medical Services Expenditures for the medical examination, treatment, and care of sick or injured EMS employees.


104

3660 EMS Stations and Buildings

(Facilities)

Expenditures for EMS stations and buildings other than the general administration building. If buildings are rented,


3670 Dispatcher Expenditures for an EMS dispatcher that is not part of the 911 program.

3690 Other EMS


3700 Coroner/Medical Examiner Expenditures relating to investigating deaths from unknown or violent causes, and deaths that occur while

unattended by a physician. Other activities include holding inquests, assisting law enforcement agencies with

investigations, locating, advising, and counseling with families of the deceased, and maintaining an up-to-date

and complete record system on each case.


3800 E-911 Expenditures to sustain an E-911 center. Such centers provide open channels between citizens and public safety

providers (e.g., police, fire, and medical responders). Dispatchers not operating a 911 program would be classified

in activity 3270, 3380, or 3670.

3810 E-911 Emergency Dispatch

3820 E-911 Non-Emergency Dispatch


3900 Other Protection Expenditures for protection activities that are not strictly a part of the foregoing major account groupings.

3910 Animal Control Expenditures for the operation of the animal control activity.

3920 Emergency Management Expenditures for the preparation of survival plans to be used in the event of war or natural disaster, for the

administration of training programs for protection and survival, and for the provision and inspection of shelters, shelter

supplies, sirens and other civil defense installations and equipment. All administration expenditures relating to this

activity would be charged here.

3930 Militia and Armories Expenditures for the construction and maintenance of armories, support of militias, and construction and maintenance

of related facilities.

3940 Examination of Licensed

Occupations

Expenditures of boards and other administrative personnel who examine and license individuals to practice

certain professions and vocations.

3950 Public Scales Expenditures incurred in the provision and maintenance of public scales.

3960 Flood Control Expenditures for walls, levees, and other devices that protect persons and property from surface water damage.


105

4000 Public Works


4100 Public Works Administration Expenditures relating to the administration of the total public works program.


4200 Roads, Streets, and Bridges Expenditures for roadways and walkways, according to the type of facility involved. Roadways and

walkways in parks are not charged to this account, but to appropriate accounts under the function of

culture/recreation (6000).

4210 Roads and Streets Administration Expenditures for general administrative direction related to highways and streets.

4220 Roadways and Walkways

4221 Paved Streets Expenditures for construction, maintenance, and repair of street surfaces, and curbs and gutters on streets

paved with concrete, asphalt, or brick.

4222 Unpaved Streets Expenditures incurred for construction, maintenance, and repair of unpaved streets, including scraping,

grading, graveling, dragging, cindering, and oiling.

4223 Alleys Expenditures for the construction, maintenance, and repair of alleys.

4224 Sidewalks and Crosswalks Expenditures for the construction, maintenance, and repair of sidewalks, crosswalks, steps, and stairs.

4225 Street Cleaning Expenditures for sweeping and washing streets, flushing gutters and underpasses, and collecting and

disposing of debris from streets and public roadways.

4226 Other Maintenance Expenditures for removing snow and ice and for sanding or salting streets, alleys, bridges, and

sidewalks, the maintenance of right-of- ways, weed control and for lawn mowing.

4230 Bridges, Viaducts, and Grade Separations Expenditures for the construction, maintenance, and repair of bridges (stationary and movable), viaducts,

grade separations, trestles, and railroad crossings.

4240 Tunnels Expenditures for the construction, maintenance, and repair of tunnels, including payments to other

government jurisdictions for the joint construction and maintenance of tunnels.

4250 Storm Drainage Expenditures for the construction, maintenance, and repair of storm drainage inlets as part of the road systems

maintained by the local government.


106

4260 Street Lighting Expenditures for street lighting fixtures and for lighting all streets, alleys, bridges, subways, and tunnels,

except those located in parks.

4270 Traffic Engineering Expenditures for investigations relating to the design and location of traffic control devices and for the

installation and maintenance of such traffic control and parking devices as traffic signals, street and curb

markings, street signs, and parking meters.

4290 Other Roads, Streets, and Bridges


4300 Wastewater Includes all activities involved in the removal and disposal of sewage and other types of waste.

4310 Wastewater Administration Expenditures for the general administrative direction of sanitation activities.

4330 Sewage Collection and Disposal Expenditures incurred in the collection and disposal of sewage.

4331 Sanitary Sewer Maintenance Expenditures for repair, reconstruction, and maintenance of sanitary sewer lines.

4332 Sanitary Sewer Cleaning Expenditures for routine cleaning of sanitary sewer lines.

4333 New Sewer Services Expenditures for installing of new sanitary sewer lines, emergency clearing of stoppages in sanitary sewer

service lateral lines, and making taps for service laterals installed by plumbers.

4334 Sewer Lift Stations Expenditures for construction and operation of lift stations that pump sewage over geographical elevations

prior to disposition into gravity- flow sewer lines.

4335 Sewage Treatment Plants Expenditures for the construction and operation of plants that treat and dispose of sewage.

4390 Other Wastewater


4400 Water Includes all activities involved in the supply, treatment, and distribution of water.

4410 Water Administration Expenditures for the general administration of water activities.

4420 Water Supply Expenditures for the construction and maintenance of facilities that supply water.

4430 Water Treatment Expenditures for the construction and maintenance of facilities that treat water.


107

4440 Water Distribution Expenditures for the construction and maintenance of facilities that distribute water.

4490 Other Water


4500 Solid Waste and Recycling Expenditures for all activities involved in the collection and disposal of solid waste and recycled material.

4510 Solid Waste and Recycling Administration Expenditures for the general administration of solid waste and recycling activities.

4520 Solid Waste Collection Expenditures for collecting garbage and other refuse and delivering it to the place of disposal.

4530 Solid Waste Disposal Expenditures for disposing of garbage and other refuse. When several methods of disposal are used, such as

sanitary landfill and incineration, appropriate accounts should be set up for each disposal facility.

4540 Recyclables Collection Expenditures for collecting recyclable material and delivering it to the place of recycling.

4550 Recyclables Operations Expenditures for operations of recycling facilities.

4560 Closure and Post-Closure Care Estimated total current cost of the landfill’s closure and post-closure care, based on applicable federal, state,

or local laws or regulations, including the cost of final cover (capping) and the cost of monitoring and

maintaining the landfill during the post-closure period.

4570 Future Landfill/Cell Development Expenditures for development of future landfills and future disposal cells within existing landfills.

4580 Public Education Expenditures for providing public education involving solid waste (i.e. recycling, disposal).

4585 Yard Trimmings Collection and

Management

Expenditures for collection and processing of yard trimmings

4590 Other Solid Waste and Recycling


4600 Electric Expenses for all activities involved in the supply and distribution of electricity.


4700 Natural Gas Expenses for all activities involved in the supply and distribution of natural gas.


4750 Telecommunications (Broadband) Expenses for all activities involved in the supply of lines for telecommunications.


108


4800 Cable Television Expenses for all activities involved in the government’s cable television enterprise operation.


4900 Maintenance and Shop Expenses for all activities involved in the operation of the government’s maintenance shop.


4910 Stormwater Expenses for all activities involved in the operation of local government stormwater collection, management,

and disposal functions.


4950 Cemetery Expenses for all activities involved in the day-to-day care of the cemetery grounds; perpetual care of

grave sites; coordination for all funerals held on the grounds; and coordination of grave site preparation and

completions.


4960 Intergovernmental Payments of Shared

Sales/Use Tax Revenue

Payments made by a county to municipalities located therein pursuant to contract or intergovernmental

agreement in accordance with the provisions of O.C.G.A. Title 48, Chapter 8, Article 3. This expenditure

classification applies only to counties. Counties should record collections transmitted from the State as

revenue source account number reflective of type of shared revenue collected (31.3XXX), and municipalities

should record collections transmitted from the county as revenue source reflective of type of shared revenue

received (33.7XXX)

4961 Intergovernmental Payment of Shared

Special Purpose Local Option Sales Tax

(SPLOST)

Payments made by county government to municipal governments in accordance with

contract/intergovernmental agreement stipulating sharing of SPLOST revenues collected in account 31.3200

(OCGA §48-8-3; and OCGA §48-8-110—124). Municipal governments receiving payments from county

governments should report in revenue account 33.7100.

4964

Intergovernmental Payment of Shared

Transit Special Purpose Local Option Sales

Tax (Transit SPLOST)

Payments made by county government to municipal governments in accordance with

contract/intergovernmental agreement stipulating sharing of Transit SPLOST revenues collected in account

31.3600 (OCGA §48-8-269.41). Municipal governments receiving payments from county governments

should report in revenue account 33.7400.


4970 Other Public Works Public works expenditures not included above.


109

5000 Health and Welfare


5100 Health Includes all activities involved in the conservation and improvement of public health.

5110 Public Health Administration Expenditures for the general administration of public health activities including payments to hospitals,

county health departments and county mental health departments.

5120 Vital Statistics Expenditures for preparing and maintaining vital records of births, deaths, adoptions, marriages, and

divorces; preparing reports and statistical analyses of such data and issuing certified copies of birth

certificates, death certificates, and other records, as permitted and required by law.

5130 Regulation and Inspection Expenditures for various inspection and regulatory activities essential to the conservation and improvement of

public health.

5140 Communicable Disease Control Expenditures incurred in the prevention and treatment (except hospitalization) of certain defined

communicable diseases.

5141 Tuberculosis Expenditures incurred for the prevention and treatment (except hospitalization) of tuberculosis.

5142 Socially Transmitted Diseases Expenditures incurred for the prevention and treatment (except hospitalization) of socially transmitted

diseases.

5143 Rabies and Animal Control Expenditures incurred for the prevention and treatment (except for hospitalization) of rabies.

5144 Mosquito Control Expenditures incurred for the mosquito, fly and other insect inspections, prevention and treatment.

5145 Other Communicable Diseases Expenditures incurred for the prevention and treatment (except hospitalization) of all communicable

diseases other than tuberculosis, socially transmitted diseases, and rabies. Covered activities include

vaccination and immunization against diseases, quarantine and disinfection, extermination of rodents, and

operation of clinics and dispensaries.

5150 Maternal and Child Health Services Expenditures incurred for various maternal and child health services (except communicable diseases).

5151 Maternal and Preschool Expenditures for child hygiene, except in schools. Pertinent activities include operation of prenatal

clinics, nursing visits to expectant mothers, supervision and medicine, operation of preschool clinics, and

home visits to children by nurses.


110

5152 School Expenditures for health and hygiene activities in public and private schools. These activities include

medical examination of school children and treatment by health officers, dental examination of school

children and treatment by health officers, operation of school clinics, school nursing, nutrition nursing, and

psychological and psychiatric examinations and treatment of school children.

5160 Adult Health Services Expenditures for health services for adults other than those rendered in connection with communicable

diseases. These services include educational programs aimed at prevention and control of chronic diseases

and accidents.

5170 Health Centers and General Clinics Expenditures for health centers and general clinics furnishing two or more types of clinical services. If

the clinic is maintained exclusively for one service, such as tuberculosis, the expenditures should be charged

to the appropriate activity account under communicable disease control (5140). Dispensaries operated in

connection with clinics should be considered part of the clinic.

5180 Laboratory Expenditures for laboratory tests essential to the maintenance of public health. These tests would include

serologic tests for syphilis and bacteriological analysis for tuberculosis and other diseases.

5190 Indigent Medical Care Expenditures for indigent medical care.

5195 Buildings and Physical Plant Expenditures for operation of county health buildings (e.g., utilities, insurance, and cleaning).


5400 Welfare Includes all activities designed to provide public assistance and institutional care for individuals

economically unable to provide essential needs for themselves.

5410 Welfare Administration Expenditures for the general administration of all public welfare activities.

5420 Institutional Care Expenditures for the construction and operation of welfare institutions maintained by the government for

the care of the indigent. Separate activity accounts should be set up for each type of institution, such as

homes for the aged and orphanages.

5430 Direct Assistance Expenditures, in cash or in kind, made directly to eligible welfare recipients by the government. If there are

several categories of assistance programs, expenditures should be classified under one or more of the

following categories.

5431 General Assistance Expenditures to families or individuals who meet specified eligibility criteria and who are not classified

under one of the other welfare programs. General assistance refers to such forms of welfare as home relief

and general emergency relief.


111

5432 Senior Assistance Expenditures made by the government to persons older than a specified age.

5433 Aid to Dependent Children Expenditures for the care and support of needy dependent children, including payments made to parents,

guardians, and foster parents.

5434 Aid to the Blind Expenditures made by the government to persons judged legally blind.

5435 Aid to the Disabled Expenditures made by the government to persons judged legally disabled.

5436 Other Direct Assistance Expenditures to needy persons other than those classified under the foregoing categories. If several

additional classes of persons are welfare recipients, separate activity accounts should be established for

each class.

5440 Intergovernmental Welfare Payments Expenditures made by the government to another government for welfare programs administered by it.

The county’s contribution to the county’s DFCS (other than for the buildings, see activity 5460) and

expenditures for the care of foster children would be classified here. Such expenditures should be classified

under one of the following categories:






5446 Other Welfare Assistance

5450 Vendor Welfare Payments Expenditures made directly to private individuals and organizations who furnish authorized care,

commodities, and services to welfare recipients.

5451 Vendor Medical Payments Expenditures to private individuals and organizations for medical assistance for the aged under federal

and/or state programs and for medical assistance payments under general assistance, aid to the blind, and

other programs.

5452 Other Vendor Payments Expenditures made to vendors of care, commodities, and services for welfare recipients other than those

for medical services. Examples include legal services, burial services, rent, food, and clothing. If more

than one class of vendor payments exists, separate accounts should be established for each class.

5460 Buildings and Physical Plant Expenditures for operation of the county welfare (Department of Family and Children Services [DFCS])

building (e.g., utilities, insurance, and cleaning).


112


5500 Community Services Expenditures incurred for community service activities.

5510 Meals on Wheels Expenditures for providing meals to senior citizens

5520 Senior Citizens Center Expenditures for the upkeep of a senior citizen center.

5530 Community Center Expenditures for the upkeep of a community center.

5540 Transportation Services Expenditures for providing transportation services (e.g. Dial-A-Ride).

5590 Other Community Services


5600 Public Education Expenditures for operations, administration, and maintenance of city public school systems that are

component units of a city government reporting entity.


113

6000 Culture/Recreation Includes functions include expenditures for al l cul tural and recreat ional activities maintained for the benefit of residents and

visitors.


6100 Recreation Expenditures for the government’s recreation program.

6110 Culture/Recreation

Administration

Expenditures for the general administration of all cultural and recreational activities and facilities. This would include

payments to a historical society.

6120 Participant Recreation Expenditures for recreational facilities and activities in which direct participation is the primary attribute. Examples include

organized athletics, individual participant sports such as golf, indoor and outdoor games of various kinds, and dancing.

6121 Supervision Expenditures for supervision of two or more recreational activities classified under participant recreation (6120).

6122 Recreation Centers Expenditures for the construction, maintenance, and operation of multipurpose recreation centers that contain a full

complement of recreational facilities such as gymnasium, athletic fields, and craft rooms.

6123 Playgrounds Expenditures for the construction, maintenance, and operation of neighborhood playgrounds.

6124 Swimming Pools Expenditures for the construction, maintenance, and operation of swimming pools. If more than one pool is maintained, a

separate account may be established for each one. If a government operates types of swimming facilities other than

those in recreation centers, such as a public beach, this account classification may be expanded to include them.

6130 Sport Facilities Expenditures for the construction, maintenance, and operation of golf courses, tennis courts, softball and soccer fields and

related facilities.

6149 Other Recreational Facilities Expenditures for all participant recreational facilities And areas other than those listed in the foregoing accounts.

6170 Spectator Recreation Expenditures for cultural and scientific recreational activities benefiting the public as spectators. These expenditures should

be charged to one of the following accounts.

6171 Botanical Gardens

6172 Museums

6173 Art Galleries

6174 Zoos

6180 Special Recreational

Facilities

Expenditures for special recreational facilities not included in the foregoing accounts and maintained as separate

recreational facilities. Examples include auditoriums, stadiums, camping areas, and marinas. When more than one type

of special facility is maintained, a separate account could be established for each one.

6190 Special Facilities/Other

Recreation

Expenditures for operating special facilities and or activities (e.g., summer camps, after school programs, special

festivals and celebrations).


114


6200 Parks Expenditures for public parks, public squares, and similar ornamental areas. Excluded from this account classification

are grounds surrounding public buildings, land encompassed in other recreational facilities, such as zoos and incidental

landscaping, and maintenance of areas elsewhere classified under recreation.

6210 Parks Administration Expenditures for supervision and administration of park activities or facilities.

6220 Park Areas All expenditures for acquiring, operating, and maintaining park areas and related facilities. These include land used for a

park; planting and care of park lawns, trees, shrubs, and flowers; park roads, walks, and paths; park waterways; and park

structures and equipment.

6230 Parkways and Boulevards Expenditures for landscaped areas with traffic lanes running through or adjacent to them. These parkways and boulevards

are constructed primarily for beautification and recreation and must be distinguished from so-called boulevards routinely

maintained by the street or highway department.

6240 Forestry and Nursery Expenditures for growing trees and other plants and transplanting them along streets and in parks, parkways, or other public

areas. Other activities whose expenditures should be included in this account include removal and disposal of undesirable

trees and other plants, supervision of tree trimming on public property, and granting of permits to plant trees in parks and other

public areas.

6250 Park Policing Charged with expenditures for special policing in parks, whether under the direction of the police department or special

park police.

6260 Park Lighting Charged with expenditures for lighting parks, whenever such expenditures can be separated from the cost of street lighting.

6290 Other Parks


6500 Libraries Expenditures for operation of, or contributions to a library system.

6510 Library Administration Expenditures for general administration of the library or the library system. County payments to a county or regional library

system would be classified here.

6520 Circulation Expenditures incurred in the circulation of library books, periodicals, and other materials. Circulation activities include the

registration of borrowers, maintenance of loan records, notification to borrowers of delinquencies, collection of fines for overdue

or lost books, assistance to library patrons in the use of the card or online catalog, and provision of information about library

circulation policies, resources, and schedules.


115

6530 Catalog Expenditures incurred in the classification and cataloging of library materials, the preparation and filing of catalog cards and

other acquisition records, and the processing and distribution of cataloged materials to various library divisions and/or branch

libraries

6540 Reference Expenditures for all reference services. These services include maintaining special files of clippings and pamphlets to

supplement books and periodicals, answering reference questions, assisting library patrons in their search for information and

in the use of indexes and finding aids, processing interlibrary loans, and supervising rare book collections.

6550 Order Expenditures incurred in ordering books, checking materials upon receipt, processing gift materials, and forwarding materials to

the catalog division for further processing.

6560 Periodicals Expenditures incurred in ordering, receiving, and maintaining magazines and periodicals; maintaining records of periodical

holdings; and furnishing information and assistance to library patrons in the use of periodicals.

6570 Extension Expenditures incurred in the selection, maintenance, and circulation of books and other library materials from bookmobiles.

6580 Special Collections Expenditures made for special collections or clientele sections within the library. Examples of such special collections are

children’s and young adults’ divisions, art, music, science and technology, local history and culture, and newspapers. When

more than one special collection of this type is maintained, a separate account should be established for each one.

6590 Branch Libraries Expenditures for the construction, maintenance, and operation of branch libraries located away from the central library or

library headquarters of a library system.

6595 Other Libraries


116

7000 Housing and Development Includes all housing and development activities that the government provides.


7100 Conservation Includes activities designed to conserve and develop such natural resources as water, soil, forests, and minerals.

Expenditures for conservation should be classified according to the specific type of resource.

7110 Conservation Administration Expenditures for the administration of the conservation program.

7120 Water Resources Expenditures relating to water resources.

7130 Agricultural Resources Expenditures for various agricultural resources including soil conservation and soil erosion. Also, the expenditures for the

county agent should be charged here.

7140 Forest Resources Expenditures for forest resources including payments made by the county to the Georgia Forestry Commission (e.g., the

acreage maintenance fee). Also included would be the expenditures relating to maintaining marsh lands and fire towers.

7150 Mineral Resources Expenditures relating to mineral resources.

7160 Fish and Game Resources Expenditures relating to fish and game resources.

7190 Other Conservation


7200 Protective Inspection Includes expenditures incurred in making protective inspections, except those related to health and fire and those definitively

assigned to other functions.

7210 Protective Inspection

Administration

Expenditures for the centralized administration of two or more inspection services.

7220 Building Inspection Expenditures incurred in the examination of building plans, inspection of building construction, inspection of existing

buildings for structural defects and compliance with minimum housing standards, and issuance of building permits.

7230 Plumbing Inspection Expenditures incurred in the examination of plumbing plans, inspection of plumbing installations, and issuance of plumbing permits.

7240 Electrical Inspection Expenditures incurred in the examination of electrical plans, inspection of electrical installations, and issuance of electrical permits.

7250 Natural Gas

Inspection

Expenditures incurred in the examination of n a t u r a l gas installations and fittings and issuance of natural gas permits.


117

7260 Air Conditioning

Inspection

Expenditures incurred in the examination of plans for air conditioning installations, inspection of such installations, and issuance

of permits.

7270 Boiler Inspection Expenditures for examining plans for the installation and operation of boilers, pressure tanks, steam engines, and similar devices.

7280 Elevator Inspection Expenditures for examining the plans for and the installation and operation of elevators, dumbwaiters, and escalators.

7290 Other Protective

Inspection


7300 Urban Redevelopment and

Housing

Expenditures incurred for planning and provision of adequate housing and the redevelopment of substandard and

blighted physical facilities in urban areas.

7310 Urban Redevelopment and

Housing Administration

Expenditures for general administration of all urban redevelopment and housing activities when these are combined

under a single administrative head.

7320 Urban Redevelopment Expenditures for activities involved in the government’s conservation, rehabilitation, and clearance of designated

portions of urban areas. It also is charged with expenditures involved in the relocation of individuals, families, and

businesses from clearance areas to new neighborhoods.

7321 Redevelopment

Administration

Expenditures for planning and administering all redevelopment activities and projects carried out by the government.

7322 Conservation Projects Expenditures for conservation of existing neighborhood structures and facilities to prolong their usable life and to

prevent subsequent deterioration and blight.

7323 Rehabilitation Projects Expenditures for renovation of deteriorated neighborhoods that still are capable of renovation without total clearance and

complete redevelopment. If more than one project of this type is carried on, a separate account should be established for

each project.

7324 Clearance Projects Expenditures for complete demolition, clearance, and redevelopment. If more than one project of this type is carried on, a

separate account should be established for each project.

7325 Relocation Expenditures incurred in the relocation and rehousing of persons displaced by redevelopment projects.

7330 Public Housing Expenditures for the acquisition, furnishing, maintenance, and operation of the government’s public housing for low-

income persons. When more than one project of this type is carried on, a separate account should be established for each

project.


118

7340 Other Urban Redevelopment Expenditures for urban redevelopment and housing projects not included under the foregoing accounts. Included are all

intergovernmental expenditures for urban redevelopment and housing activities administered by other governments.



7410 Planning and Zoning Expenditures for developing and implementing a comprehensive plan or land use plan for the community including the costs

of the government’s planner. This activity also would include administration of zoning ordinances or other ordinances

intended to manage land use within the local government’s jurisdiction.

7420 Code Enforcement Expenditures for the government removing junk cars, clearing high grass, removing garbage or trash from private property

and for cutting and removing weeds from private property when property owners are negligent.


7500 Economic Development and

Resources

Expenditures for all activities directed toward economically developing the area encompassed by the government and

providing assistance to and opportunity for economically disadvantaged persons and businesses.

7510 Economic Development and

Resources Administration

Expenditures for the general supervision and administration of all development and assistance activities performed by

the government.

7520 Economic Development Expenditures made to foster economic growth and development of the area over which the government exercises

jurisdiction. These development activities include economic and industrial surveys, financial assistance to new industries

and businesses, acquisition of industrial sites, contact activities of industrial development agencies, and promotional

advertising. Examples include payments to the Chamber of Commerce (often the Hotel/Motel taxes are used to fund this

payment) and Industrial Development Authority.

7530 Employment Security Expenditures for the administration of unemployment compensation programs, public employment offices, and related

activities.

7540 Tourism Expenditures to enhance tourism including the operations of welcome centers and rest areas. Often the Hotel/Motel

taxes are used to fund this activity (see revenue account 31.4100).

7550 Downtown Development Expenditures to develop the downtown areas of the government.

7560 Enterprise Operations Expenses in the operations of enterprise type services that enhance economic development.

7561 Mass Transit Expenses incurred in the operation of a government’s mass transit system.

7563 Airport Expenses incurred in the operation of a government’s airport. Payments to an Airport Authority should be classified here.


119

7564 Parking Incurred in the operation a government’s parking facilities.

7565 Special Facilities Expenses to operate a government’s special facilities.

7590 Other Economic Development

and Resources


7600 Economic Opportunity and Programs Expenditures for various programs designed to eliminate or ameliorate poverty and its

causes. Expenditures should be classified according to the specific type of program and/or

project and in accordance with current federal grants made for such programs as follows.

7610 Job Corps

7611 Men’s Urban Training Centers

7612 Women’s Urban Training centers

7613 Rural Conservation Centers

7614 Youth Camps

7620 Youth Work-Training Programs

7621 In-School Projects

7622 Out-of-School Projects

7630 Community Action Programs

7631 Preschool Readiness Instruction

7632 Study Centers

7633 Daycare Centers

7634 Remedial Instruction for Elementary School Students

7635 Family Health Education

7636 Other Community Action Projects

7640 Adult Basic Education

7650 Assistance to Migrant Agricultural Workers and Families

7660 Work Experience Programs for Needy Persons

7670 Job Training

7680 Comprehensive Economic Program To account for locally established programs providing multiple types of assistance.

7690 Other Economic Opportunity and Programs

8000 Debt Service Includes interest and principal payments on general long-term debt.

9000 Other Financing Uses Includes limited financial outflows classified separately from expenditures.


120

Object Classifications – Classification Descriptions This classification is used to describe the service or commodity obtained as the result of an expenditure. There are nine major object categories,

each of which is further subdivided. The following are definitions of the object classes and selected subject categories.

51 Personal Services and Employee Benefits


51.1000 Personal Services – Salaries and Wages Expenditures for both permanent and temporary government employees, including personnel substituting for those

in permanent positions. This category includes gross salary for personal services rendered while on the payroll

of the government. The last two positions in this number series have not been used so that a job classification

code can be inserted by the government if desired (e.g., vacation pay, sick pay, incentive pay, shift premium

pay, standby pay, and longevity pay).

51.1100 Regular Employees Full-time, part-time, and prorated portions of the costs for work performed by employees of the government.

51.1200 Temporary Employees Full-time, part-time, and prorated portions of the costs for work performed by employees of the government who

are hired on a temporary or substitute basis.

51.1300 Overtime Expenditures for employees of the government in either temporary or permanent positions for work performed

in addition to the normal work period for which the employees are compensated.


51.2000 Personal Services – Employee Benefits Expenditures incurred by the government on behalf of employees; these amounts are not included in the

gross salary, but are in addition to that amount. Such amounts are fringe benefits and, although not paid directly

to employees, they are part of the cost of personal services. The last two positions in this number series have not

been used so that a job classification code can be inserted by the government if desired.

51.2100 Group Insurance Employer’s share of any insurance plan.

51.2200 Social Security (FICA) Contributions Employer’s matching share of Social Security.

51.2300 Medicare Employer’s matching share of federal Medicare tax.

51.2400 Retirement Contributions Employer’s share of any state or local employee retirement system, including employer’s contribution to a

deferred compensation plan, including the amount paid for employees assigned to federal programs. Payments to

the ACCG and GMA retirement plans would be classified here.


121

51.2500 Tuition Reimbursements Amounts reimbursed by the government to any employee qualifying for tuition reimbursement, based on

government policy.

51.2600 Unemployment Insurance Amounts incurred by the government to provide unemployment compensation for its employees.

51.2700 Workers’ Compensation Amounts incurred by the government to provide workers’ compensation insurance for its employees.

51.2800 Termination Benefits Expense/expenditure for voluntary or involuntary termination benefits.

51.2850 OPEB Contribution Amounts paid into OPEB trust fund by the government.

51.2900 Other Employee Benefits Employee benefits other than those classified above.

52 Purchased/Contracted Services


52.1000 Purchased Professional and Technical

Services

Services that by their nature can be performed only by persons or firms with specialized skills and knowledge.

Although a product may or may not result from the transaction, the primary reason for the purchase is the service

provided. Included are the services of architects, engineers, auditors, dentists, physicians, lawyers, and consultants.

A separate account should be established for each type of service provided to the government.

52.1100 Official/Administrative Services in support of the government’s various policy- making and managerial activities. These services

include management consulting activities directed toward general governance or business and financial

management of the government, management support activities, election, and tax-assessing and collecting

services.

52.1200 Professional Services supporting government operations and administration. These include the services of physicians, lawyers,

architects, engineers, surveyors, auditors, actuaries, therapists, systems analysts, solicitors, and planners.

Architectural and engineering services that result in the completion of a capital asset should be charged to object

54.1000, Property. If legal fees are part of a bond issuance, record expenditures in 58.4000.

52.1300 Technical Services to the government that are not regarded as professional but that require basic scientific knowledge, manual

skills, or both. These services include data processing, purchasing, court-reporting, water-testing, and warehousing.


122


52.2000 Purchased – Property Services Services purchased to operate, repair, maintain, and rent property owned or used by the government.

These services are performed by persons other than government employees. Although a product may or

may not result from the transaction, the primary reason for the purchase is the service provided.

52.2100 Cleaning Services Services purchased to clean buildings (apart from services provided by government employees).

52.2110 Disposal (e.g., Garbage Pickup) Expenditures for garbage pickup and handling not provided by government personnel.

52.2120 Snow Plowing Expenditures for snow removal not provided by government personnel.

52.2130 Custodial Expenditures to an outside contractor for custodial services.

52.2140 Lawn Care Expenditures for lawn and grounds upkeep, minor landscaping, and nursery service not provided by

government personnel.

52.2200 Repairs and Maintenance Expenditures for repair and maintenance services not provided directly by government personnel. These

expenditures include contracts and agreements covering the upkeep of buildings and equipment.

52.2300 Rentals Costs for renting or leasing land, buildings, equipment, and vehicles.

52.2310 Rental of Land and Buildings Expenditures for leasing or renting land and buildings for both temporary and long-term use by the

government.

52.2320 Rental of Equipment and Vehicles Expenditures for leasing or renting equipment or vehicles for both temporary and long-term use by the

government. These expenditures include bus and other vehicle rental when operated by a local

government, capital lease arrangements, and other rental agreements.


52.3000 Other Purchased Services Expenditures for services separate from professional and technical services or property services.

52.3100 Insurance, Other than Employee Benefits Expenditures for all types of insurance coverage, including property, liability, and fidelity. Group health

insurance is not charged here, but is recorded under object 51.2100 (group insurance). If a government

is self-insuring its risk management, it should use object 55.2000.

52.3200 Communications Services provided by persons or businesses to assist in transmitting and receiving messages or information.

This category includes telephone, cellular phones, pagers, internet services, and postage.


123

52.3300 Advertising Expenditures for announcements in professional publications, newspapers, or broadcasts over radio and

television. These expenditures include advertising for such purposes as personnel recruitment, legal ads,

sale of new and used equipment, and sale of property. Costs for professional advertising or public

relations services are not recorded here, but are charged to object 52.1200 (professional).

52.3400 Printing and Binding Expenditures for job printing and binding, usually according to specifications of the government. This

category includes designing and printing forms and posters, as well as printing and binding government

publications. Preprinted standard forms are not charged here, but are recorded under object 53.1100 (general

supplies and materials).

52.3500 Travel Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the

government. Payments for per diem in lieu of reimbursements for subsistence (room and board) also are

charged here.

52.3600 Dues and Fees Expenditures for dues and fees. Examples include personnel in professional or authorized organizations,

bailiff fees, jurors fees, witness fees, and court-ordered fees. The mandatory annual per capita fees paid

to regional commissions should be classified here. Includes fees for bank and credit card processing fees.

Fees for education and training are not included here, but are reported under object 52.3700 (education and

training).

52.3700 Education and Training Education and training expenditures are costs for training programs and activities, excluding travel and

lodging.

52.3800 Licenses Expenditures for licenses for professional personnel.

52.3850 Contract Labor Expenditures for the cost of payments to individuals (independent contractors) who are not employees,

performing casual labor services for the government (e.g., poll workers, temporary workers, umpires)

.

52.3900 Other Purchased Services Expenditures for other purchased services not listed above.


124

53 Supplies


53.1000 Supplies Amounts paid for items that are consumed or deteriorate through use or that lose their identity through fabrication or

incorporation into different or more complex units or substances.

53.1100 General Supplies and Materials Expenditures for all supplies (other than those listed below) for the operation of a government, including freight.

53.1200 Energy Expenditures for energy, including n a t u r a l gas, oil, coal, gasoline, and services received from public or private

utility companies.

53.1210 Water/Sewerage Expenditures for water/sewage utility services from a private or public utility company.

53.1220 Natural Gas Expenditures for natural gas utility services from a public or private utility company.

53.1230 Electricity Expenditures for electric utility services from a private or public utility company.

53.1240 Bottled Gas Expenditures for bottled gas, such as propane gas received in tanks.

53.1250 Oil Expenditures for bulk oil normally used for heating.

53.1260 Coal Expenditures for raw coal normally used for heating.

53.1270 Gasoline/Diesel Expenditures for gasoline and diesel fuel purchased in bulk or periodically from a gasoline service station.

53.1300 Food Expenditures for food used in various governmental activities including costs of catered meals.

53.1400 Books and Periodicals Expenditures for books, textbooks, and periodicals available for general use, including reference books. These

expenditures include the cost of workbook and textbook binding or repairs, as well as textbooks that are purchased

to be resold or rented.

53.1500 Supplies/Inventory Purchased

for Resale

The cost of purchasing energy and goods and supplies for resale to the public to produce revenue for government

operations and related expenses.

53.1510 Water The cost of purchasing water for resale to the public to produce revenue for government operations and related expenses.


125

53.1520 Natural Gas The cost of purchasing natural gas for resale to the public to produce revenue for government operations and related

expenses.

53.1530 Electricity The cost of purchasing electricity for resale to the public to produce revenue for government operations and related

expenses.

53.1540 Telecommunications

(Broadband) The cost of purchasing telecommunications inventory for resale to the public to produce revenue for government

operations and related expenses.

53.1550 Garbage Bags The cost of garbage bags for resale to the public to produce revenue for government operations and related expenses.

Many governments require residents to purchase and use unique garbage bags in order for the residents’ garbage to be

picked up.

53.1590 Other Supplies/Inventory

Purchased for Resale The cost of purchasing other inventory items for resale to the public to produce revenue for government operations

and related expenses.

53.1600 Small Equipment Expenditures for items such as space heaters, coffee makers, office clocks, flatware, servers, warmers, and other small

equipment.

53.1700 Other Supplies Includes expenditures for uniform rental services.


126

54 Capital Outlays


54.1000 Property Expenditures for acquiring capital assets, including land or existing buildings, site improvements, infrastructure, and

equipment. Any building contractor, architectural and engineering services costs relating to property would be classified here,

rather than as a “purchased service.” Proprietary fund types would report these purchases as capital assets, rather than as

expenses.

54.1100 Sites Expenditures for the purchase of land.

54.1200 Site Improvements Expenditures for acquiring improvements not associated with buildings. These improvements include the paving of parking lots

and the building of fences and retaining walls. Also included are special assessments against the government for capital

improvements, such as streets, curbs, and drains. Not included here, but generally charged to object 52.1300 (technical) as

appropriate, are expenditures for improving sites and adjacent ways after acquisition by the government.

54.1300 Buildings and Building

Improvements

Expenditures for acquiring existing buildings. These expenditures include the principal amount of capital lease payments

resulting in the acquisition of buildings, except payments to building authorities or similar agencies. Buildings constructed

and alterations performed by the government’s own staff are charged to objects 51.1000 (personal services—salaries and

wages), 51.2000 (personal services—Employee benefits), 53.1100 (general supplies and materials), and 54.1200 (site

improvements), as appropriate.

54.1400 Infrastructure Infrastructure that the government built or for which the government assumed title. Examples of infrastructure built by

government include highways, roads, streets, bridges, sidewalks, curbs, gutters, tunnels, and street lights.


54.2000 Machinery and Equipment Expenditures for initial, additional, and replacement items of equipment such as machinery, furniture and fixtures, and vehicles.

54.2100 Machinery Expenditures for equipment usually composed of a complex combination of parts (excluding vehicles). Examples are lathes,

drill presses, and printing presses.

54.2200 Vehicles Expenditures for equipment used to transport persons or objects. Examples include automobiles, trucks, and buses.

54.2300 Furniture and Fixtures Expenditures for furniture and fixtures, including office furniture and building fixtures.

54.2400 Computers Expenditures for mainframes, desktops, laptops, and peripheral equipment.

54.2500 Other Equipment Expenditures for other equipment including office equipment (e.g., copy machines, calculators).


54.3000 Intangibles Expenditures for assets having no physical substance, not in monetary form and with no claims or rights to

assets in a monetary form, and that have a life of more than one year.


127

55 Interfund/Inter-Departmental Charges


55.1000 Indirect Cost Allocations The allocation of expenditures to operating departments and divisions from the general fund or possibly other funds. Usually

when an internal service fund charges another fund for a service, the charge relates to a specific service and the fund incurring

the expenditure charges the cost to the applicable object. For example, a charge from the maintenance garage internal service

fund would be reported in the repairs and maintenance object (52.2200), rather than in this object.

55.1100 General The allocated costs of service departments and divisions of a general nature that cannot specifically be related to a service.

For example, this object would be used to record expenditures relating to an amount determined through an indirect cost

allocation rate.


55.2000 Self-Funded Insurance The allocated costs of maintaining self-funded insurance, including risk management.

55.2100 Administrative Fees Costs of administration of self-funded insurance, including fees paid to third party administrators.

55.2200 Claims Insurance claims costs for the self-funded insurance program.

55.2300 Judgments Insurance judgment costs for the self-funded insurance program.

55.2400 Allocated Self-Insurance Costs Payments to the General Fund or an Internal Service Fund from other funds for premiums related to the government’s

risk financing activities accounted for in accordance with the provisions of GASB Cod. Sec. C50.126 or C50.129

56 Depreciation and Amortization


56.1000 Depreciation The recording of the periodic cost expiration of capital assets.


56.000 Amortization The recording of the periodic cost expiration of intangible type assets (e.g., bond issuance costs).


128

57 Other Costs


57.1000 Intergovernmental Expenditures (transfers of resources) from one local government to another government entity (e.g., libraries).


57.2000 Payments to Other Agencies Expenditures for payments to other agencies (e.g., volunteer fire departments, chambers of commerce,

convention and visitors bureaus, United Way, and humane societies). Although these payments are for purchased

services, they should be classified here.


57.3000 Payments to Others Expenditures for payments to individuals and others (e.g., local government single employer pension plan).


57.4000 Bad Debts Expenses for write off of bad debts in proprietary funds.


57.5000 Loss on Disposition of Capital Assets The loss occurring from the disposition of capital assets (proprietary fund types only).


57.5100 Loss on Impairment of Capital Assets The difference between the book value of the asset at time of impairment and the determined impaired value. Loss

from impairment of capital asset should be reduced by insurance recovery when both transactions happen in the

same fiscal year.


57.9000 Contingencies An account used for budgetary purposes only. If a government is going to use resources budgeted in this account,

they would amend the budget and transfer the resources to the appropriate fund, function, activity and object

accounts.


129

58 Debt Service Expenditures for both long-term and short-term debt.


58.1000 Principal

58.1100 Bonds Expenditures for periodic principal maturities of general obligation and revenue bonds.

58.1200 Capital Lease Expenditures for capital leases.

58.1300 Other Debt Expenditures for principal on general long-term debt other than bonds or capital leases.


58.2000 Interest Expenditures for short-term and long-term debt.

58.2100 Bonds Periodic interest payments on general obligation and revenue bonds.

58.2200 Capital Lease Interest payments on capital leases.

58.2300 Other Debt Interest payments on tax anticipation notes and general long-term debt other than bonds or capital leases.


58.3000 Fiscal Agent’s Fees Expenditures made to financial institutions for services rendered in paying interest and redeeming debt.


58.4000 Issuance Costs Payments to bond underwriters, legal fees, and other costs associated with bond issuance.


58.5000 Advance Refunding Escrow

– From Existing Resources

Payments made to an escrow agent from sources other than refunding proceeds, normally debt service fund resources.


130

61 Other Financing Uses Use with 9000 Function Only


61.1000 Interfund Transfers Out - _____ Fund Financial outflows to other funds of the government reporting entity that are not classified as Interfund services

provided and used, reimbursements, or loans (includes transfers out to blended component units).


61.2000 Transfers out to Component Units


61.3000 Payments to Refunded Bond Escrow

Agent – From Debt Issuance

Payments to an escrow agent from advance refunding bond proceeds that are to be placed in an irrevocable trust.


61.5000 Discounts on Bonds Issued The adjustment in the interest rate that reflects the difference between the present value and the face amount of

bonds when the former is less than the latter.

62 Special Items Results from significant transactions or other events within the control of management that are either unusual in nature or infrequent in

occurrence.

63 Extraordinary Items Transactions or other events that are both unusual in nature and infrequent in occurrence.

132

Appendix A

Common Uses of Balance Sheet Accounts

Governmental Funds Proprietary Funds Fiduciary Funds

General and

Special

Revenue

Debt

Service

Capital

Projects Permanent

Enterprise

Internal

Service

Private-

Purpose

Trust

Pension

Trust Custodial

11 Assets and Deferred Outflows of Resources

1000 Current Assets

1100 Cash (Including cash equivalents) X X X X X X X X X

1110 Cash in Bank X X X X X X X X X

1160 Petty Cash X -- -- -- X X -- -- --

1180 Change Fund X -- -- -- X X -- -- --

1200 Cash with Fiscal Agent X X -- -- X -- -- -- --

1300 Investments – Current X X X X X X X X X

1400 Interest Receivable – Investments X X X X X X X X X

1500 Taxes Receivable – Current X X -- -- -- -- -- -- --

1510 Allowance for Uncollectible Current Taxes (Credit) X X -- -- -- -- -- -- --

1600 Taxes Receivable – Delinquent X X -- -- -- -- -- -- --

1610

Allowance for Uncollectible Delinquent Taxes

(Credit) X X -- -- -- -- -- -- --

1700 Interest and Penalties Receivable – Taxes X X -- -- -- -- -- -- --

1710

Allowance for Uncollectible Interest and Penalties

(Credit) X X -- -- -- -- -- -- --

1800 Tax Liens Receivable X X -- -- -- -- -- -- --

1810 Allowance for Uncollectible Tax Liens (Credit) X X -- -- -- -- -- -- --

1900 Accounts Receivable X -- -- -- X X -- -- --

1930

Allowance for Uncollectible Accounts Receivable

(Credit) X -- -- -- X X -- -- --

2100 Unbilled Accounts Receivable X -- -- -- X X -- -- --

2110

Allowance for Uncollectible Un-Billed Accounts

Receivable (Credit) X -- -- -- X X -- -- --

2200 Special Assessments Receivable – Current X X -- -- X -- -- -- --

2230

Allowance for Uncollectible Current Special

Assessments (Credit) X X -- -- X -- -- -- --

2300 Special Assessments Receivable – Non-Current X X -- -- X -- -- -- --

2330

Allowance for Uncollectible Non-Current Special

Assessments (Credit) X X -- -- X -- -- -- --

133


General and

Special

Revenue

Debt

Service

Capital

Projects Permanent

Enterprise

Internal

Service

Private-

Purpose

Trust

Pension

Trust Custodial

2400 Special Assessments Receivable – Delinquent X X -- -- X -- -- -- --

2430

Allowance for Uncollectible Delinquent Special

Assessments (Credit) X X --

--

X --

-- -- --

2500 Special Assessment Liens Receivable X X -- -- X -- -- -- --

2510

Allowance for Uncollectible Special Assessment

Liens (Credit) X X --

--

X --

-- -- --

2600 Interest Receivable – Special Assessments X X -- -- X -- -- -- --

2630

Allowance for Uncollectible Special Assessment

Interest (Credit) X X --

--

X --

-- -- --

2700 Intergovernmental Receivable X X X -- X -- -- -- --

2800 Notes Receivable X -- -- -- X -- -- -- --

2830 Allowance for Uncollectible Notes (Credit) X -- -- -- X -- -- -- --

2900 Rents Receivable X -- -- -- X X -- -- --

2930 Allowance for Uncollectible Rent (Credit) X -- -- -- X X -- -- --

3000 Pledged Receivable X -- -- -- X -- -- -- --

3010

Allowance for Uncollectible Pledged Receivable

(Credit) X -- --

--

X --

-- -- --

3020 Residual Interest in Excess Receivable Collections X -- -- -- X -- -- -- --

3100 Due from Other Funds - _____________ Fund X X X X X X X X X

3200 Interfund Receivable - _____________ Fund X X X X X X X X X

3300 Advances to Other Funds - _____________ Fund X -- -- -- X -- -- -- --

3500 Advances to Employees X -- -- -- X X -- -- --

3600 Inventories – Materials and Supplies X -- -- -- X X -- -- --

3700 Inventories – Stores for Resale X -- -- -- X X -- -- --

3800 Prepaid Items X -- -- -- X X -- -- --

3900 Unamortized Premiums on Investments -- -- -- X X X X X --

4100 Unamortized Discounts on Investments (Credit) -- -- -- X X X X X --

5000 Non-Current Assets

5100 Receivables – Non-Current X -- -- -- X -- -- -- --

5200 Investments – Long-Term X -- -- -- X X X X --

6000 Restricted Assets

6100 Cash X X X X X X X X X

6200 Investments X X X X X X X X X

6300 Customer Deposits X -- -- -- X -- -- -- X

134


General and

Special

Revenue

Debt

Service

Capital

Projects Permanent

Enterprise

Internal

Service

Private-

Purpose

Trust

Pension

Trust Custodial

7000 Capital Assets

7100 Sites -- -- -- -- X X -- -- --

7200 Site Improvements -- -- -- -- X X -- -- --

7210

Accumulated Depreciation – Site Improvements

(Credit) -- -- --

--

X

X

-- -- --

7300 Infrastructure -- -- -- -- X X -- -- --

7310 Accumulated Depreciation – Infrastructure (Credit) -- -- -- -- X X -- -- --

7400 Buildings/Building Improvements -- -- -- -- X X -- -- --

7410

Accumulated Depreciation – Buildings/Building

Improvements (Credit) -- -- --

--

X

X

-- -- --

7500 Machinery and Equipment -- -- -- -- X X -- -- --

7510

Accumulated Depreciation – Machinery and

Equipment (Credit) -- -- --

--

X

X

-- -- --

7600 Construction in Progress -- -- -- -- X X -- -- --

7850 Works of Art and Historical Treasures -- -- X X X -- -- -- --

7860

Accumulated Depreciation on Works of Art and

Historical Treasures -- -- X

X

X

--

-- -- --

7900 Intangible Assets -- -- X X X -- -- -- --

7910 Accumulated Amortization – Intangible Assets -- -- X X X -- -- -- --

7950 Other Capital Assets (Nondepreciable) -- -- X X X -- -- -- --

8000 Other Assets

8100 Investments – Joint Venture -- -- -- -- X -- -- -- --

9000 Deferred Outflows of Resources

9100 Deferred Charge on Refunding -- X X -- X X -- -- --

9200 Deferred Outflow of Resources (______________) X -- -- -- -- -- -- -- --

135


General and

Special

Revenue

Debt

Service

Capital

Projects Permanent

Enterprise

Internal

Service

Private-

Purpose

Trust

Pension

Trust Custodial

12 Liabilities and Deferred Inflows of Resources

1000 Current Liabilities

1100 Accounts Payable X X X X X X X X X

1200 Salaries and Wages Payable X -- X -- X X -- -- --

1300 Payroll Deductions Payable X -- X -- X X -- -- --

1400 Employer’s Share of Employee Benefits – Current X -- -- -- X X -- -- --

1450 Termination Benefits Payable – Current X -- -- -- X X -- -- --

1500 Claims and Judgments Payable X -- -- -- X X -- -- --

1600 Contracts Payable X -- X -- X X -- -- --

1700 Retainage Payable X -- X -- X X -- -- --

1800 Intergovernmental Payable X -- -- -- X -- -- -- --

1900 Due to Other Funds - ____________ Fund X X X X X X X X X

2100 Interfund Payable - ____________ Fund X -- X X X X -- -- --

2200 Matured Bonds Payable X X -- -- X -- -- -- --

2300 Matured Interest Payable X X -- -- X -- -- -- --

2400 Accrued Interest Payable X -- X -- X X -- -- --

2500 Unearned Revenue X X -- -- X X -- -- --

2600 Deposits Payable X -- X -- X -- -- -- --

2700 Notes Payable – Current X -- -- -- X -- -- -- --

2800 Bonds Payable – Current -- -- -- -- X -- -- -- --

2820 General Obligation Bonds Payable -- -- -- -- X -- -- -- --

2840

Special Assessment Debt Payable w/ Government

Commitment -- -- --

--

X

--

-- -- --

2860 Revenue Bonds Payable -- -- -- -- X -- -- -- --

2880 Other Bonds Payable -- -- -- -- X -- -- -- --

3000 Pledged Revenues Payable X -- -- -- X -- -- -- --

3010

Excess Collections of Purchased Receivables

Payable X -- --

--

X

--

-- -- --

3020 Repurchase of Receivables Obligations Payable X -- -- -- X -- -- -- --

3100 Capital Leases Payable – Current -- -- -- -- X X -- -- --

3200 Closure and Post-Closure Care Costs – Current -- -- -- -- X -- -- -- --

3400 Pollution Remediation Obligation – Current -- -- -- -- X -- -- -- --

3600 Other Current Liabilities X X X X X X X X X

136


General and

Special

Revenue

Debt

Service

Capital

Projects Permanent

Enterprise

Internal

Service

Private-

Purpose

Trust

Pension

Trust Custodial

5000 Non-Current Liabilities

5100 Advances from Other Funds - ________________ Fund X -- X -- X -- -- -- --

5200 Employer’s Share of Employee Benefits – Non-Current X -- -- -- X X -- -- --

5250 Termination Benefits Payable – Non-Current X -- -- -- X X -- -- --

5260 Net Other Post-Employment Benefits Obligation X -- -- -- X X -- -- --

5265 Net Pension Obligation -- -- -- -- X -- -- -- --

5300 Notes Payable – Non-Current -- -- -- -- X -- -- -- --

5400 Capital Leases Payable – Non-Current -- -- -- -- X X -- -- --

5500 Deferred Compensation Benefits Payable -- -- -- -- -- -- X -- --

5600 Bonds Payable – Non-Current -- -- -- -- X -- -- -- --

5620 General Obligation Bonds Payable -- -- -- -- X -- -- -- --

5640

Special Assessment Debt with Government

Commitment -- -- --

--

X

--

-- -- --


5680 Other Bonds Payable -- -- -- -- X -- -- -- --

5700

Unamortized Charge – Refunding Bonds (Debit or Credit

Balance) -- X -- --

X --

-- -- --

5800 Unamortized Premiums on Bonds -- -- -- -- X -- -- -- --

5900 Unamortized Discounts on Bonds (Debit) -- -- -- -- X -- -- -- --

6000 Arbitrage Payable – Non-Current -- X X -- X -- -- -- --

6100 Closure and Post-Closure Care Costs – Non-Current -- -- -- -- X -- -- -- --

6400 Pollution Remediation Obligation – Non-Current -- -- -- -- X -- -- -- --

6500 Pledged Revenues Payable – Non-Current X -- -- -- X -- -- -- --

6510

Excess Collections of Purchased Receivables

Payable – Non-Current X -- --

--

X

--

-- -- --

6520

Repurchase of Receivables Obligation Payable –

Non-Current X -- --

--

X

--

-- -- --

6600 Other Non-Current Liabilities -- -- -- -- X X -- -- --

7000 Liabilities Payable from Restricted Assets

7100 Customer Deposits Payable -- -- -- -- X -- -- -- --


7300 Accrued Interest Payable -- -- -- -- X X -- -- --

7400

Excess OPEB Assets Due to Employers (OPEB Custodial

Fund Account) -- -- -- --

-- --

-- -- X

137


General and

Special

Revenue

Debt

Service

Capital

Projects Permanent

Enterprise

Internal

Service

Private-

Purpose

Trust

Pension

Trust Custodial

9000 Deferred Inflows of Resources

9100 Unavailable Revenue X -- -- -- X -- -- -- --

9200 Deferred Charge on Refunding -- X X -- X -- -- -- --

9300 Deferred Inflows of Resources X -- -- -- X -- -- -- --

13 Net Position

3000

Net Position (Proprietary Fund and Fiduciary Fund

Types Only)

3100 Net Investments in Capital Assets -- -- -- -- X X X X --

3200 Restricted for _______________ -- -- -- -- X X X X X

3250 Restricted by Enabling Legislation -- -- -- -- X -- -- -- --

3260

Restricted for Permanent Endowment/Principal –

Expendable -- -- -- -- X -- -- -- --

3270

Restricted for Permanent Endowment/Principal –

Non-Expendable -- -- -- -- X -- -- -- --

3300 Held in Trust for Pension Benefits -- -- -- -- -- -- -- X --

3400 Unrestricted -- -- -- -- X X X -- --

5000 Fund Balance (Governmental Fund Types only)

5100 Fund Balance – Nonspendable X X X X -- -- -- -- --

5110

Fund Balance – Nonspendable – Not in Spendable

Form – Inventories and Prepaid Items X X X X -- -- -- -- --

5120

Fund Balance – Nonspendable – Not in Spendable

Form – ______________________ X X X X -- -- -- -- --

5130

Fund Balance – Nonspendable – Required to Maintain

Intact – Endowments -- -- -- X -- -- -- -- --

5140

Fund Balance – Nonspendable – Required to Maintain

Intact – _______________________ X X X X -- -- -- -- --

5200 Fund Balance – Restricted X X X X -- -- -- -- --

5300 Fund Balance – Committed X X X X -- -- -- -- --

5400 Fund Balance – Assigned X X X X -- -- -- -- --

5500 Fund Balance – Un-Assigned X X X X -- -- -- -- --

Source: Adapted from Appendix C, "Illustrative Accounts, Classifications and Descriptions" in Government Finance Officers Association (GFOA), Governmental Accounting. Auditing and Financial

Reporting . Chicago, Ill. GFOA, 1990, pp. 405-10

UCOA Fourth Edition – February 2020

138

Appendix B

Classifications of Government-Wide Non-Capital Net Position

The purpose of this appendix is to provide guidance regarding the reporting of the restriction of net

position at the government-wide financial reporting level. These restrictions relate to the

governmental fund type reporting at the government-wide financial reporting level and to proprietary

fund type reporting at both the government-wide financial reporting level and the proprietary fund

type reporting level. This appendix does not apply to the fund reporting level for governmental fund types

as they may reserve, but not restrict fund balance.

GASB Statement No. 34, Basic Financial Statements--and Management’s Discussion and Analysis—

for State and Local Governments (GASBS 34) and GASB Statement No. 63, Financial Reporting of

Deferred Outflows of Resources, Deferred Inflows of Resources and Net Position divide net assets into

three components:

• Net investment in capital assets

• Restricted net position

• Unrestricted net position

As indicated, Appendix B provides guidance regarding classification of non-capital net position (i.e.,

restricted or unrestricted). However, to determine the amount of non-capital net position, a government

first must calculate “net investment in capital assets,” as demonstrated by the following example:

Cost of Capital Assets $176,890,453

Less Accumulated Depreciation ($86,403,980)

Book Value of Capital Assets $90,486,473

Less Capital-Related Debt ($37,474,653)

Net Investment in Capital Assets $53,011,820

Continuing this example, the non-capital net position is calculated as follows:

Total Net Position $77,998,485*

Less Net Investment in Capital Assets ($53,011,820)

Non-Capital Net Position $24,986,665 *”Total Net Position” represents the different between assets plus deferred outflow of resources and

liabilities, plus deferred inflows of resources applying the accrual basis of accounting.

The classification “restricted net position” only relates to the financial statements prepared using the

accrual basis. Local governments must determine what amounts are to be included in total net position

before determining what net position should be classified as restricted or unrestricted. For example,

unspent bond proceeds generally are reserved at the fund reporting level in a capital projects fund. The

related debt would be in a debt service fund. These bond proceeds generally would not be restricted at

the government-wide financial reporting level because of the offsetting bond debt (net position is

reported net of related liabilities).


139

GASBS 34 and 63 require governments to restrict net position when constraints placed on net asset

use are either:

• Externally imposed by creditors (such as through debt covenants), grantors, contributors, or

laws/regulations of other governments; or

• Imposed by law through constitutional provisions or enabling legislation1

Enabling legislation, as the term applies to GASBS 34, is legislation that authorizes the reporting

government to assess, levy, charge, or otherwise mandate payment of resources (from external

resource providers) and includes a legally enforceable requirement that those resources be used only

for the specific purposes stipulated in the legislation.

The term “external resource providers” perhaps creates some ambiguity regarding the intent of

GASBS 34. However, Question 100 of the original GASBS 34 Implementation Guide2 provides

sufficient clarification, stating that the “… enabling legislation part of the definition in paragraph 34

covers situations when the government passes a law that gives them the ability to levy a tax or otherwise

raise revenues, and in that law, the government commits to using those resources for a particular

purpose. That arrangement is tantamount to a legally binding agreement between the government and

the resource providers (the taxpayers) establishing limitations on how those funds can be used. The

government generally cannot unilaterally decide to do something else with those resources. This is

different from situations when a government passes a law that says existing resources are restricted to a

specific purpose….”

One complication governments must address when restricting net position is when a fund includes both

restricted and unrestricted net position. If a fund includes both types of assets, it is difficult to determine

the year-end net position for each type. Often, when a government reports expenditures in a fund, no

distinction is made between the source of funds used to pay the expenditure. The GASB addresses

this issue in their GASBS 34 Implementation Guide, Volume II, question 13. The Guide indicates that

the government should establish policies regarding the application of restricted versus unrestricted net

position. A government may develop a policy that indicates that they spend any restricted assets first,

before they spend any unrestricted net position.

One option a government could use is to establish a sub-fund for restricted assets and a sub-fund for

unrestricted net position. When the government spends the resources, the expenditures could be reported

in either fund. Year-end balances would then reflect the applicable amounts for both restricted and

unrestricted net position.

At the fund reporting level, fund balances are reported as either reserved or unreserved. Reserved fund

balances at the fund reporting level may not be reported necessarily as restricted net position at the

government-wide reporting level. For example, fund balances reserved because they are not available

to spend, such as fund balances reserved for advances, inventories or prepaid items normally will be

reported as unrestricted net assets at the government-wide reporting level. Another example is funds

reserved at the fund level for outstanding encumbrances normally will be reported as unrestricted net

assets in the government-wide financial statements.

1 GASB Statement No. 34, Basic Financial Statements – and Management’s Discussion and Analysis – for State and

Local Governments, Paragraph 34 2 GASB Implementation Guide, Guide to Implementation of GASB Statement 34 on Basic Financial Statements –

and Management’s Discussion and Analysis – for State and Local Governments (original followed by Volume II)


140

The following section is organized by Fund. The discussions focus on the funding sources generating the assets commonly associated with

each Fund, and the applicable laws/ regulations, contract provisions, etc. affecting the use of these assets. Note that there could be specific

circumstances in which a conclusion presented below may not be applicable.

100 General fund Generally, the general fund’s net assets are unrestricted. However, there may be occasions when net assets would be

restricted depending upon which revenue streams they report in this fund.

O.C.G.A. §48-7-149 and O.C.G.A. §48-8-3 authorizes local governments to levy a local option sale and use tax.

Governments usually report this tax revenue in their general fund. The law restricts the millage rate that can be applied

to local governments' current year tax digests, effectively reducing the ad valorem taxes by the amount of the local

option sales tax revenues collected in the prior year. Although the prior year local option sales tax revenues collections are

used in determining the millage rate adjustments, there does not appear to be any restrictions on the actual local option sales

tax revenues. The local option sales tax revenues are simply another form of taxation (in lieu of ad valorem) for generating

the necessary revenues to meet the local governments' budgetary needs. As a result, any balance of local option sales tax

revenues should be reported as unrestricted net assets, rather than as restricted net assets.

O.C.G.A. §33-8 authorizes local governments to levy an insurance premium tax. This revenue usually is reported in the

general fund. There are no limitations as to how municipalities may use these revenues. Therefore, they should report any

remaining net assets from this revenue stream as unrestricted. The proceeds of these taxes that county governments receive

must be used for the purpose of either:

- Funding police and fire protection; garbage and solid waste collection; curbs, sidewalks, and street lights; and

such other services as may be provided for the primary benefit of the residents of the unincorporated area of the

county, or

- Reducing the ad valorem taxes of the inhabitants of the unincorporated areas of those counts in which the

county does not provide any of the services enumerated in the law.

As a result, counties should restrict any net assets reported at year-end from the insurance premium tax.


205 Law Library Fund O.C.G.A. §36-15-7 allows county governments to add a fee to court fines for law library purposes.

The use of these revenues (i.e., the fees) that the county collects is limited to the purchase of law books, reports, texts,

periodicals, supplies, desks, and equipment and for the maintenance, upkeep, and operation of the law library, including the

services of a librarian, and for the purchase or leasing of computer related legal research equipment and programs, and, at

the discretion of the county governing authority, for the establishment and maintenance of the codification of county

ordinances. In addition, the county may use these revenues to establish a law library or libraries for the judges of the

superior courts of the judicial circuit in which the county lies.

If the county has excess funds after the above expenditures, such funds may be designated by the board of trustees and shall

be granted to charitable tax-exempt organizations that provide civil legal representation for low-income people. Any

remaining excess funds shall be turned over to the county commissioners, and they shall use these revenues for the

purchase of fixtures and furnishings for the courthouse. Since the use of all these court fees the county collects are restricted

to selected expenditures, the county should report any net assets at year-end as restricted.


141

210 Confiscated Assets Fund Generally, local governments will receive resources in this fund by the following three alternatives:

• Fines imposed in Superior Court

• Forfeitures of property and cash from Superior Court

• Forfeitures of property and cash in confiscations involving federal officials

Fines Imposed in Superior Court - O.C.G.A. § 15-21-100 is the enabling legislation that requires local governments to

impose a penalty of 50% of the original fine for a conviction for certain drug-related offenses. O.C.G.A. § 15-21-101

limits the expenditure of these penalties to drug abuse treatment and education programs related to controlled substances

and marijuana. Any of these resources remaining at year-end should be reported as restricted net assets.

Forfeitures of property and cash from Superior Court - O.C.G.A. § 16-13-49 authorizes the forfeitures of property and

cash relating to a drug arrest, without any involvement by federal officials. The use of these resources is limited to

supplement the county district attorney’s office, for supplementing any official law enforcement purpose and other limited

uses. Any of these resources remaining at year-end should be reported as restricted net assets.

Forfeitures of property and cash in confiscations involving federal officials – Federal forfeiture law are set forth at 18

U.S.C. § 881, 18 U.S.C. § 981 and 18 U.S.C. § 1616. This law allows, but does not require the sharing of these assets with

local governments. Federal administrative rules govern how the governments may spend these assets. Generally, they are

limited to various law enforcement activities. As a result, any of these resources remaining at year-end should be

reported as restricted net assets.

212 County drug abuse treatment &

education fund

Special revenue fund to account for funds collected pursuant to (O.C.G.A. 15-21-100) and restricted expenditures pursuant

to (O.C.G.A. 15-21-101 (b) 1 and 2). Additionally, activities of Drug Court Divisions certified by the Judicial Council of

Georgia pursuant to (O.C.G.A. 15-1-15) shall be accounted for in this fund. As a result, any of these resources remaining

at year-end should be reported as restricted net assets.

215 Emergency 911 Telephone Fund O.C.G.A. § 48-5-133 authorizes governments to impose a monthly "911" charge upon each exchange access facility

subscribed to by specific telephone subscribers. O.C.G.A. § 48-5-134 limits the use of these charges to installation,

maintenance, service, and network charges of a wireless service supplier and other related costs. Since the use of these

charges is restricted, any net assets remaining at year-end should be reported as restricted net assets.

220 Grant Fund(s) In most instances, local governments will not report net assets in these funds as most revenue is recognized when the

government incurs the expenditure (i.e., revenues = expenditures = zero equity). However, if the government reports net

assets in this fund, they must classify them as restricted or unrestricted. With most categorical grants, the grantor (e.g., the

State of Georgia or the Federal government) limits the use of these resources to specific purposes. In these cases, any

net assets should be restricted.

If the government participates in a non-categorical grant and reports net assets, normally it reports these assets as unrestricted.

230 American Rescue Plan (ARP)

Act of 2021 Local Fiscal

Recovery Funds

This Special Revenue Fund is exclusively for the use of American Rescue Plan Act (ARPA) Local Fiscal Recovery Funds. These

funds should be isolated from all other revenue streams, including other revenues or intergovernmental receipts from the Federal

Government. Barring additional Congressional action, this Special Revenue Fund will cease December 31, 2026.


142

235 Transportation special district

local option sales and use tax

(TSPLOST) 25% discretionary

fund

Accounts for the collection of the discretionary portion of the TSPLOST proceeds and expenditures for transportation

projects that are not capital projects. If the government is expending these funds on a capital transportation project, the

government must report the revenue in this fund first and then transfer the proceeds to fund 335. This fund is applicable only for

local discretionary funds collected under the Regional/Multi-County TSPLOST1.



SPLOST)


special revenue funds utilized for maintenance and operations of eligible transit-related expenditures. Any capital expenditure

funds are accounted for in Fund 336 (Capital Projects Transit SPLOST Fund). The fund is used for jurisdictions collecting the

tax both as a single county (those inside EPA Non-Attainment Areas) and as a multi-county referendum (those outside EPA

Non-Attainment Areas).

250 Multiple Grant Fund See above discussion for fund 220.

270 Special District Fund(s) O.C.G.A. § 36-64-10 is the enabling legislation that allows governments to levy a property tax to provide for an

adequate recreation program for the area specified in the petition for the election.

Since local governments may levy property taxes for specific purposes (e.g., fire or recreation services), the unspent

portion of these property taxes should be included in net assets and reported as restricted.

If these funds include any unrestricted resources (e.g., general fund resources were transferred to this fund), these net assets

would be reported as unrestricted.

275 Hotel/Motel T ax Fund O.C.G.A. § 48-13-51 enables governments to levy an excise tax (i.e., hotel/motel tax) on charges made for various types of

lodging. The rates may vary anywhere from 3% - 8% depending upon the local government’s actions. Generally, the use

of these taxes is limited to:

• Promoting tourism, conventions, and trade shows;

• Supporting a facility owned or operated by a state authority for convention and trade show purposes or any other

similar or related purposes;

• Supporting a facility owned or operated by a local government or local authority for convention and trade show

purposes.

Because the use of these taxes are limited, any remaining net assets at year-end should be reported as restricted.

280 Rental Motor Vehicle Excise Tax

Fund

O.C.G.A. § 48-13-90 is the enabling legislation that allows governments to levy an excise tax on motor vehicles for rent or lease.

The use of these revenues derived from such tax is limited to the purpose of promoting industry, trade, commerce, and tourism;

for the provision of convention, trade, sports, and recreational facilities; and for public safety purposes. Because of these

limitations, any net assets at year-end would be reported as restricted.

300 Capital Projects Funds

310 General Obligation Bond Fund Generally, any unspent bond proceeds are not included in net assets as no revenue is reported (i.e., when the government

issues the bonds, they report them as a liability rather than as revenue), as a result, no restricted net assets exist. If interest is

earned on the unspent bond proceeds and it is required to be used for capital construction, the unspent portion would be

reported as restricted.


143

320 Special purpose local option

sales tax (SPLOST) fund

O.C.G.A. § 48-8-111 allows counties to call for a referendum on whether or not to levy a 1% sales and use tax. In most

counties, voters have approved the levy of the SPLOST through a referendum for specific purposes. If the purposes in the

referendum limit the use of these taxes to specific types of governmental activities (e.g., road paving), the net assets in

this fund should be reported as restricted.

330 Homestead option sales tax

(HOST) fund

O.C.G.A. § 48-8-103 & 48-8-104 authorizes counties to levy a sales tax, subject to voter approval, to replace the revenues

lost due to granting a homestead exemption. Counties may use the majority of this revenue to fund general county

services. Any resources remaining at year-end should be reported as unrestricted net assets.

If a county has excess revenues (i.e., over the amount of authorized expenditures above), this amount must be used to

reduce the county’s millage rate. In addition, a portion of these taxes may be restricted for capital outlay. Any resources

remaining at year-end relating to these purposes should be reported as restricted net assets.

335 Transportation special district

local option sales and use tax

(TSPLOST) fund

Accounts for capital transportation projects financed from TSPLOST funds (O.C.G.A. 48-8-244). Any resources remaining at

year-end relating to these purposes should be reported as restricted net assets.

335 Transportation Special District


(TSPLOST) Fund

Accounts for capital transportation projects financed from TSPLOST 1 (Regional/Multi-County) (OCGA 48-8-240—256) or

TSPLOST 2 (Single-County/County-Specific) (OCGA 48-8-260—269) funds.



SPLOST)


special revenue funds utilized for eligible transit-related capital expenditures. Any maintenance and operations expenditures are

accounted for in Fund 236 (Special Revenue Transit SPLOST Fund). The fund is used for jurisdictions collecting the tax both as

a single county (those inside EPA Non-Attainment Areas) and as a multi-county referendum (those outside EPA Non-

Attainment Areas).

350 Local Resources Fund Since normally any net assets in this fund have been transferred from other funds (e.g., the general fund), these net assets

would be reported as unrestricted.

360 Revenue Bond Fund Generally, any unspent bond proceeds are not included in net assets as no revenue is reported (i.e., when the government issues

the bonds, they report them as a liability rather than as revenue), as a result, no restricted net assets exist. If interest is earned

on the unspent bond proceeds and it is required to be used for capital construction, the unspent portion would be reported

as restricted.

400 Debt Service Funds

410 General Obligation Bonds Fund Normally the net assets reported in this fund are unspent property taxes the government levied for debt service. Generally,

these net assets would be reported as restricted.

420 Revenue Bonds Fund Normally the net assets reported in this fund are excess user charges, after operations, which the government will use to retire

debt service. Generally, these net assets would be reported as restricted.



O.C.G.A. § 48-8-111 allows counties to call for a referendum on whether or not to levy a 1% sales and use tax to retire

general obligation debt. If the purposes in the referendum limit the use of these taxes to retire debt, the net assets in this

fund should be reported as restricted.


144

450 Permanent Funds Since governments use permanent funds to report resources legally restricted so that only their earnings, and not their

principal may be used for purposes that support the government’s programs, the amount of the principal included in net assets

should be reported as restricted net assets at year-end. If the earnings on the principal are limited to specific uses (e.g.,

perpetual care for a cemetery), any remaining earnings included in net assets at year-end would be reported as restricted.

If the earnings on the principal is not limited to specific uses and may be used for a variety of general government

purposes, any remaining earnings included in net assets at year-end would be reported as unrestricted.

500 Enterprise Funds Since most enterprise funds will have the same circumstances regarding restricted net assets, each individual enterprise fund

is not listed separately in this appendix. If there are special circumstances that apply only to the specific enterprise fund, it is

listed separately. Although the same guidance that applies to enterprise funds also applies to governmental funds regarding

restricting net assets, generally the primary restriction in an enterprise fund relates to bond indentures for revenue bonded

debt. Often, an enterprise fund is required to restrict resources that the fund will use to retire revenue bonds. Some examples

that would require a restriction of net assets include:

- Revenue bond operations and maintenance account (accumulations of resources equal to operating costs for a

specified period);

- Revenue bond current debt service account (accumulations of resources for principal and interest payments due

within one year);

- Revenue bond future debt service account (accumulations of resources for principal and interest payments beyond

the subsequent 12 months);

- Revenue bond renewal and replacement account (accumulations of resources for unforeseen repairs and

replacements of assets originally acquired with bond proceeds).

Other than the above, most net assets at year-end would be reported as unrestricted.

530 Hospital Fund The above restrictions relating to debt issuances also apply here. In addition, O.C.G.A. §31-7-75 requires governments that

sold or lease a hospital that they own (or owned) must use the proceeds to retire any outstanding debt. Any remaining balance

(after debt service retirement) must be placed in an irrevocable trust and these funds shall be used exclusively to provide

hospital care for indigent residents of the government that owned the hospital. Generally, these net assets would be reported

as restricted.

600 Internal Service Funds Neither GAAP or Georgia statutes require governments to report internal service funds. If a government reports internal

service funds, by definition, they should report no non-capital net assets. However, in practice, internal service funs often

report non- capital net assets. Since most governments use internal service funds for management purposes only, any net

assets would be reported as unrestricted.

700

Fiduciary Fund Types

Trust and Custodial Funds

Trust and custodial funds are not reported at the government-wide financial reporting level.


145

Appendix C

GASB Statement #34 - Revenue Classifications

GASB Statement No. 34 (GASBS 34), Basic Financial Statements - and Management’s Discussion and Analysis –

for State and Local Governments (June 1999), requires governments to classify revenues on the “Statement of

Activities” at the government-wide financial reporting level, as either program revenues or general revenues,

defined as follows:

“Program Revenues” Revenues derived directly from the program itself or parties outside the

reporting governments’ taxpayers or citizenry, as a whole.

“General Revenues” All revenues are general revenues, unless GASBS 34 requires them to be

classified as program revenue.

Both program revenues and general revenues are categorized into four (4) types:

“A” Revenue Those who purchase, use, or directly benefit from the goods or services of the

program (e.g., user charges)

“B” Revenue Parties outside the reporting government’s citizenry (e.g., intergovernmental

revenues, or non-governmental entities)

“C” Revenue The reporting government’s taxpayers (e.g., sales and use taxes)

“D” Revenue The government institution itself (e.g., interest)

GASB 34 further classifies program revenues into three categories:

Charges for Services

Operating Grants and Contributions

Capital Grants and Contributions

In addition, governments must report program revenues as a reduction of the function expenses on the statement of

activities to determine net function costs. When identifying which program revenue pertains to which expense

function, the determining factor for charges for services is which function generates the revenue. For grants and

contributions, the determining factor is to which function the revenues are restricted. GASB Statement 37 – Basic

Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments: Omnibus

(June 2001) – provides this guidance.

In some instances, the function references “various” functions. The applicable function will be known when the

actual revenue stream is determined. For example, in the “state government grants” classification (revenue account

33.4000), the applicable function will depend upon which function utilizes the grant (i.e., the grant is restricted to a

particular function).

This appendix provides specific guidance on how local governments in Georgia should apply GASB Statement #34

to the Uniform Chart of Accounts revenue classifications. The classifications in this appendix (i.e., classified by the

four types and further classified as program or general revenues) are suggested but Georgia local governments are

not required to classify their revenues exactly as presented here. Local circumstances may differ and cause a

government to classify certain revenue streams different from those included in this Appendix. Finally, the program

revenues are matched against the applicable functions in the Uniform Chart of Accounts. It is possible that the

organizational structure in specific local governments will differ, causing revenues to be matched against different

functions than those reflected in this Appendix.


146

Program Revenues

Matching

Account

Number Account Description

Charges For

Services

Operating

Grants

Capital

Grants

Function

Number

Function

Description

General

Revenues

31.0000 TAXES C

31.1000 General Property Taxes C

31.1100 Real Property – Current Year C

31.1110 Public Utility C

31.1120 Timber C

31.1190 Other C

31.1200 Real Property – Prior Year C

31.1300 Personal Property – Current Year C

31.1310 Motor Vehicle C

31.1314 TAVT Administration (1%) (County Only) C

31.1315 Motor Vehicle Title Ad Valorem Tax Fee (TAVT) C

31.1316 Alternative Ad Valorem Tax (AAVT) C

31.1320 Mobile Home C

31.1330 MARTA C

31.1340 Intangibles (Regular and Recording) C

31.1350 Railroad Equipment C

31.1390 Other C

31.1400 Personal Property – Prior Year C

31.1500 Property Not on Digest C

31.1600 Real Estate Transfer (Intangible) C

31.1700 Franchise Taxes C

31.1710 Electric C

31.1720 Water C

31.1730 Natural Gas C

31.1740 Sanitation C

31.1750 Television Cable C

31.1760 Telephone C

31.1790 Other C

31.3000 General Sales and Use Taxes C

31.3100 Local Option Sales and Use Taxes (LOST) C

31.3200 Special Purpose Local Option Sales and Use Taxes (SPLOST) C

31.3300 Homestead Option Sales and Use Taxes (HOST) C

31.3400 Transportation Special District Local Option Sales Taxes (TSPLOST 1 – Regional/Multi-County) C

31.3500 Transportation Special District Local Option Sales Taxes (TSPLOST 2 – Single-County/County-Specific) C

31.3600 Transit Special Purpose Local Option Sales Tax (Transit SPLOST) C

31.3900 Other General Sales and Use Taxes (No Selective/Excise Sales and Use Taxes) C


147

Program Revenues

Matching

Account


Charges For

Services

Operating

Grants

Capital

Grants

Function

Number Function Description

General

Revenues

31.4000 Selective Sales and Use Taxes C

31.4100 Hotel/Motel Excise Tax C

31.4200 Beer/Wine Alcoholic Beverage Excise Tax C

31.4250 Distilled Spirit Alcoholic Beverage Excise Tax C

31.4300 Mixed Drink Excise Tax C

31.4400 Excise Tax on Rental Motor Vehicles C

31.4500 Excise Tax on Energy C

31.4600 Consumer Fireworks Excise Tax (5%) C

31.4900 Other Selective Sales and Use Taxes C

31.6000 Business Taxes C

31.6100 Business and Occupation Taxes C

31.6200 Insurance Premium Taxes C

31.6300 Financial Institutions Taxes C

31.8000 Other Taxes C

31.9000 Penalties and Interest on Delinquent Taxes C

31.9100 General Property Taxes C

31.9110 Real Property C

31.9120 Personal Property C

31.9200 Selective Sales and Use Taxes C

31.9400 Business Taxes C

31.9500 Fi Fa C

31.9900 Other Penalties and Interest C

32.0000 LICENSES AND PERMITS A -- -- 1516 Licensing

32.1000 Business Licenses A -- -- 1516 Licensing

32.1100 Alcoholic Beverages A -- -- 1516 Licensing

32.1110 Beer – On-Premise Consumption A -- -- 1516 Licensing

32.1115 Beer – Retail Sales A -- -- 1516 Licensing

32.1120 Wine – On-Premise Consumption A -- -- 1516 Licensing

32.1125 Wine – Retail Sales A -- -- 1516 Licensing

32.1130 Liquor/Distilled Spirits – On-Premise

Consumption

A -- -- 1516 Licensing

32.1135 Liquor/Distilled Spirits – Retail Sales A -- -- 1516 Licensing

32.1140 On-Premise Pouring License A -- -- 1516 Licensing

32.1150 Brew Pub A -- -- 1516 Licensing

32.1160 Winery A -- -- 1516 Licensing

32.1170 Special Event/Catering A -- -- 1516 Licensing

32.1180 Distillery A -- -- 1516 Licensing


148

Program Revenues

Matching

Account


Charges For

Services

Operating

Grants

Capital

Grants

Function


General

Revenues

32.1200 General Business License A -- -- 1516 Licensing

32.1210 Real Estate A -- -- 1516 Licensing

32.1220 Insurance A -- -- 1516 Licensing

32.1290 Other General Business License Fees A -- -- 1516 Licensing

32.1900 Other Business License Fees A -- -- 1516 Licensing

32.2000 Non-Business Licenses and Permits A -- -- Various Various

32.2200 Buildings and Signs A -- -- 1516 Licensing

32.2210 Zoning and Land Use A -- -- 1516 Licensing

32.2220 House Moving A -- -- 1516 Licensing

32.2230 Sign A -- -- 1516 Licensing

32.2300 Motor Vehicle Operations A -- -- 1516 Licensing

32.2400 Marriage Licenses A -- -- 2450 Probate Court

32.2500 Animal Licenses A -- -- 3910 Animal Control

32.2900 Other Non-Business Licenses and Permits A -- -- Various Various

32.2910 Weapons Carry License (WCL)/ Concealed

Carry Licenses

A -- -- 1516 Licensing

32.2920 Blasting Fee A -- -- 1516 Licensing

32.2930 Street Maintenance Decals A -- -- 1516 Licensing

32.2990 Other A -- -- 1516 Licensing

32.3000 Regulatory Fees A Various

32.3100 Building Structures and Equipment A Various

32.3110 Protective Inspection Administration A 7210

32.3120 Building Inspection A 7220

32.3130 Plumbing Inspection A 7230

32.3140 Electrical Inspection A 7240

32.3150 Natural Gas Inspection A 7250

32.3160 Air Conditioning Inspection A 7260

32.3170 Boiler Inspection A 7270

32.3180 Elevator Inspection A 7280

32.3200 Entertainment A 1516

32.3300 Short-Term Vacation Rental (STVR) Application

and Registration A 1516

32.3900 Other Regulatory Fees A 1516

32.4000 Penalties/Interest on Delinquent Licenses/Permits Various Various

32.4100 Business License Penalty 1516 Licensing

32.4200 Sign Permit Penalty 7410 Planning and Zoning

32.4300 Late Tag Penalty C

32.4400 Interest on Business Licenses 1516 Licensing


149

Program Revenues

Matching

Account


Charges

For

Services

Operating

Grants

Capital

Grants

Function


General

Revenues

33.0000 INTERGOVERNMENTAL REVENUES B B Various Various

33.1000 Federal Government Grants B B Various Various

33.1100 Operating – Categorical B Various Various

33.1110 Direct B Various Various

33.1120 Indirect B Various Various

33.1200 Operating – Non-Categorical Various Various

33.1210 Direct Various Various

33.1220 Indirect Various Various

33.1300 Capital B Various Various

33.1310 Direct B Various Various

33.1320 Indirect B Various Various

33.1000 Federal Government Grants B B Various Various

33.4000 State Government Grants -- B B Various Various B

33.4100 Operating – Categorical -- B -- Various Various

33.4110 Direct -- B -- Various Various

33.4120 Indirect -- B -- Various Various

33.4200 Operating – Non-Categorical -- -- -- -- -- B

33.4210 Direct -- -- -- -- -- B

33.4220 Indirect -- -- -- -- -- B

33.4300 Capital -- -- B Various Various

33.4310 Direct -- -- B Various Various

33.4320 Indirect -- -- B Various Various

33.5000 State Government Payments in Lieu of Taxes (PILOT) -- -- -- -- -- B

33.5200 Forest Land Protection Grants -- -- -- -- -- B

33.6000 Local Government Unit (Specify Unit) Grants -- B B Various Various B

33.7000 Local Government Unit (Specify Unit) Shared Revenues -- B B Various Various B

33.7100 Special Purpose Local Option Sales Tax (SPLOST) -- -- -- -- -- B

33.7400 Transit Special Purpose Local Option Sales Tax

(Transit SPLOST)

-- -- -- -- -- B

33.8000 Local Government Unit (Specify Unit) Payments in

Lieu of Taxes (PILOT)

-- -- -- -- -- B


150

Program Revenues

Matching

Account


Charges For

Services

Operating

Grants

Capital

Grants

Function


General

Revenues

34.0000 CHARGES FOR SERVICES A -- -- Various Various

34.1000 General Government A -- -- Various Various

34.1100 Court Costs, Fees, and Charges A -- -- 2100 Judicial Administration

34.1110 Bond Administration A -- -- 2100 Judicial Administration

34.1120 Probation Fee A -- -- 2100 Judicial Administration

34.1130 Drug Testing Fee A -- -- 2100 Judicial Administration

34.1190 Other Court Costs, Fees, and Charges A -- -- 2100 Judicial Administration

34.1200 Recording of Legal Instruments A -- -- 1330 Clerk - Administration

34.1300 Planning and Development Fees and Charges A -- -- Various Various

34.1310 Plat Reduction Fee A -- -- 2180 Clerk of Superior Court

34.1320 Impact Fees A -- -- Various Various

34.1321 Impact Fees for Facilities A -- -- Various Various

34.1322 Impact Fees for Other Services A -- -- Various Various

34.1390 Other Planning and Development Fees A -- -- Various Various

34.1400 Printing and Duplicating Services A -- -- 1330 Clerk-Administration

34.1500 Data Processing A -- -- 1535 Data Processing/MIS

34.1600 Motor Vehicle Tag Collection Fees A -- -- 1545 Tax Commissioner

34.1610 Motor Vehicle Title Fee A -- -- 1545 Tax Commissioner

34.1700 Indirect Cost Allocations A -- -- Various Various

34.1750 Internal Service Fund Charges A -- -- Various Various

34.1800 Risk Financing Premiums A -- -- 1555 Risk Management

34.1900 Other General Government Charges for Services A -- -- Various Various

34.1910 Election Qualifying Fee A -- -- 1400 Elections

34.1920 Advertising Fee A -- -- Various Various

34.1930 Sale of Maps and Publications A -- -- Various Various

34.1940 Commissions on Tax Collections A -- -- Various Various

34.2000 Public Safety A -- -- 3000 Public Safety

34.2100 Special Police Services A -- -- Various Various

34.2110 ID Card Fees A -- -- 3210 Police Administration

34.2120 Accident Reports A -- -- 3223 Patrol

34.2130 False Alarms A -- -- 3220 Crime Control/Invest.

34.2200 Special Fire Protection Services A -- -- 3520 Fire Fighting

34.2210 False Alarms A -- -- 3520 Fire Fighting

34.2300 Detention and Correction Services A -- -- Various Various

34.2310 Fingerprinting Fee A -- -- 3250/3350 Special Detail Services

34.2320 Inmate Medical Fee A -- -- 3420 Adult Correctional Inst.

34.2330 Prisoner Housing Fee A -- -- 3326 Jail Operations

34.2500 E-911 Charges A -- -- 3800 E-911

34.2510 E-911 Prepaid Cellular A -- -- 3800 E-911

34.2600 Ambulance Fees A -- -- 3630 EMS Operations

34.2900 Other Public Safety Fees A -- -- 3000 Public Safety


151

Program Revenues

Matching

Account


Charges For

Services

Operating

Grants

Capital

Grants

Function


General

Revenues

34.3000 Streets and Public Improvements A -- B 4200 Highways and Streets

34.3100 Street, Sidewalk, and Curb Repairs A -- -- 4200 Roadways/Walkways

34.3200 Special Assessments A -- B Various Various

34.3210 Capital Improvement -- -- B Various Various

34.3220 Services A -- -- Various Various

34.3300 State Road Maintenance Fees A -- -- 4221 Paved Streets

34.3900 Other Streets and Public Improvement Fees A -- -- 4200 Highways and Streets

34.4000 Utilities/Enterprise A -- -- Various Various

34.4100 Sanitation A -- -- 4500 Solid Waste and Recycling

34.4110 Refuse Collection Charges A -- -- 4520 Solid Waste Collection

34.4120 Sale of Waste and Sludge A -- -- 4530 Solid Waste Disposal

34.4130 Sale of Recycled Materials A -- -- 4550 Recyclables

34.4150 Landfill Use Fees A -- -- 4530 Solid Waste Disposal

34.4160 Solid Waste Recycling Fees A -- -- 4540/4550 Recyclables

34.4190 Other Sanitation Charges A -- -- 4510 Solid Waste and Recycling

Administration

34.4200 Water/Sewerage A -- -- Various Various

34.4210 Water Charges A -- -- 4410 Water Administration

34.4255 Sewerage Charges A -- -- 4330 Sewage Collection/Disposal

34.4260 Stormwater Utility Charges A -- -- 4320 Stormwater

Collection/Disposal

34.4300 Electric A -- -- 4600 Electric

34.4310 Electric Charges A -- -- 4600 Electric

34.4400 Natural Gas A -- -- 4700 Natural Gas

34.4410 Natural Gas Charges A -- -- 4700 Natural Gas

34.4500 Telephone A -- -- 4970 Other Public Works

34.4510 Telephone Charges A -- -- 4970 Other Public Works

34.4600 Television Cable A -- -- 4800 Cable Television

34.4610 Television Cable Charges A -- -- 4800 Cable Television

34.5000 Other/Enterprise A -- -- Various Various

34.5200 Golf Course A -- -- 6130 Sport Facilities

34.5210 Golf Course Charges A -- -- 6130 Sport Facilities

34.5300 Airport A -- -- 7563 Enterprise Ops - Airport

34.5310 Airport Charges A -- -- 7563 Enterprise Ops - Airport

34.5400 Parking A -- -- 7564 Enterprise Ops – Parking

34.5410 Parking Charges A -- -- 7564 Enterprise Ops - Parking

34.5500 Transit A -- -- 7561 Enterprise Ops – Transit

34.5510 Passenger Fares A -- -- 7561 Enterprise Ops – Transit

34.5600 Telecommunication (Broadband) A -- -- 4750 Telecommunications

34.5610 Telecommunication (Broadband) Charges A -- -- 4750 Telecommunications


152

Program Revenues

Matching

Account


Charges For

Services

Operating

Grants

Capital

Grants

Function


General

Revenues

34.6000 Other Fees A -- -- Various Various

34.6100 Animal Control and Shelter Fees A -- -- 3910 Animal Control

34.6110 Animal Control and Shelter Fees A -- -- 3910 Animal Control

34.6200 Divorcing Parents Fees A -- -- 2150 Superior Court

34.6210 Divorcing Parents Fees A -- -- 2150 Superior Court

34.6300 Child Support Fees A -- -- 2200 District Attorney

34.6310 Child Support Fees A -- -- 2200 District Attorney

34.6400 Background Check Fees A -- -- 3250/3350 Special Detail Services

34.6410 Background Check Fees A -- -- 3250/3350 Special Detail Services

34.6500 Substance Abuse Treatment Fees A -- -- 2160 Drug Court Division

34.6510 Substance Abuse Treatment Fees A -- -- 2160 Drug Court Division

34.6900 Other Fees A -- -- Various Various

34.7000 Culture and Recreation A -- -- Various Various

34.7100 Library Use Fees A -- -- 6510 Library Administration

34.7200 Activity Fees A -- -- 6120 Participant

34.7300 Event Admission Fees -- --

34.7400 Exhibit Admission Fees A -- -- 6180/7565 Special Recreation Facilities

34.7500 Program Fees A -- -- 6170 Spectator Recreation

34.7600 Periodical Subscription Fees A -- -- 6120 Participant Recreation

34.7700 Tuition Charges A -- -- 6000 Culture/Recreation

34.7900 Other Culture and Recreation Fees and Charges A -- -- 6000 Culture/Recreation

34.9000 Other Charges for Services A -- -- Various Various

34.9100 Cemetery Fees A -- -- 4950 Cemetery

34.9300 Bad Check Fees A -- -- 1511 General Supervision

34.9900 Other Charges for Services A -- -- 1511 General Supervision

35.0000 FINES AND FORFEITURES A Various Various

35.1000 Fines and Forfeitures A Various Various

35.1100 Court A Various Various

35.1110 Superior Court A 2150 Superior Court

35.1114 Accountability Courts A

35.1115 Drug Court A

35.1116 DUI Court A

35.1117 Mental Health Court A

35.1118 Veterans Court A

35.1119 Family Court A

35.1120 State Court A 2300 State Court

35.1130 Magistrate Court A 2400 Magistrate Court

35.1140 Recorder’s Court A 2500 Recorder’s Court


153

Program Revenues

Matching

Account


Charges For

Services

Operating

Grants

Capital

Grants

Function

Number

Function

Description

General

Revenues

35.1150 Probate Court (County Only) A 2450 Probate Court

35.1160 Juvenile Court A 2600 Juvenile Court

35.1170 Municipal Court A 2650 Municipal Court

35.1200 Bonds A Various Various

35.1300 Confiscations A 3222/3322 Vice Control

35.1320 Cash Confiscations A 3222/3322 Vice Control

35.1340 Other Confiscations/Escheats A 3222/3322 Vice Control

35.1360 Proceeds from Sale of Confiscated Property A 3222/3322 Vice Control

35.1400 Additional Penalty Assessments A 2000 Judicial

35.1410 Additional Penalties – Substance Abuse Violations A 2160 Drug Court Division

35.1500 Library Fines A 6510 Library

Administration

35.1900 Other A Various Various

35.1910 Overweight Assessments A 3223/3323 Patrol

36.0000 INVESTMENT INCOME D

36.1000 Interest Revenues D

36.1100 SPLOST Fund Interest Revenue D

36.1200 TSPLOST 1 (Regional/Multi-County) Fund Interest Revenue D

36.1300 TSPLOST 2 (Single-County/County-Specific) Fund Interest Revenue D

36.1350 Transit SPLOST Interest Revenue D

36.1400 Other Interest Revenue D

36.2000 Realized Gain or Loss on Investments D

36.3000 Unrealized Gain or Loss on Investments D

37.0000 CONTRIBUTIONS AND DONATIONS FROM PRIVATE SOURCES

37.1000 Contributions and Donations from Private Sources Various Various B

38.0000 MISCELLANEOUS REVENUE Various Various

38.1000 Rents and Royalties -- --

38.2000 Telephone Commissions 3326 Jail Operations

38.3000 Reimbursement for Damaged Property Various Various

38.4000 Pension Trust Fund Contributions




38.5000 OPEB Trust Fund Contributions




38.9000 Other Miscellaneous Revenue Various Various


154

Program Revenues

Matching

Account


Charges For

Services

Operating

Grants

Capital

Grants

Function

Number

Function

Description

General

Revenues

39.0000 OTHER FINANCING SOURCES

39.1000 Interfund Transfers In

39.2000 Proceeds of Capital Asset Dispositions

39.2100 Sale of Assets

39.2200 Property Sale

39.3000 General Long-Term Debt Issued

39.3100 General Obligation Bond Issued

39.3200 Special Assessment Debt with Government

Commitment Issued

39.3300 Refunding Bond Issued

39.3400 Premiums on Bonds Issued

39.3500 Inception of Capital Leases

39.3600 Special Items

39.3700 Extraordinary Items

39.3800 Capital Contributions

Documents

4th Edition May 2020 (Amended June 2021) UNIFORM CHART OF